| With the globalization of market economy is increasingly clear, enterprises increasingly fierce competition, financial market becomes more mature, the field of business and organization form of modern enterprises are becoming more diverse, therefore, the financial activities of enterprises is quite complex. Through the analysis of financial statements to understand the operating results and financial position will become increasingly important. Basic theory of this paper from the analysis of financial statements, the paper expounds the concept and types of financial statements, introduces the basic concepts of analysis of corporate financial statements and analysis methods commonly used. Then select the M Fashion Co., the company’s financial statements as the research object, by the listing Corporation from2009to2012four annual financial statements of the data base, according to the report and other relevant information, the systematic use of theoretical courses related to accounting, financial analysis and financial management knowledge, mainly in. quality analysis, on the company’s financial statements are systematically, complete analysis, which are the balance sheet, income statement and cash flow statement structure and quality were analyzed in various aspects of solvency, operating capacity, profitability, and found the existing problems of the company, and the improvement suggestions on the indexes are put forward.This thesis consists of five chapters and a conclusion. The first chapter is the introduction, mainly introduces the research significance, the research background, research ideas and methods and the literature review, innovation and the expected; chapter second is the summary of theory analysis of financial statements, mainly introduces the concept, the types of financial statements, financial statement analysis of the concept, purpose, meaning and analysis methods etc. the third chapter is theory; analysis of M fashion company background, mainly introduced the basic M Fashion Co. Ltd. and the clothing industry and leisure clothing industry background; the fourth chapter is the analysis of basic financial indicators of M Fashion Co. Ltd., in this chapter, starting from the balance sheet, profit statement and cash flow meter, using the method of comparative analysis and ratio of M company, analyzes the debt paying ability, operating ability, profitability etc.. The fifth chapter is the conclusion and countermeasures, in this chapter is mainly based on the analysis of the fourth chapter draws a conclusion, find out the existing problems of M clothing company, and puts forward the constructive. |
