| Financial statement analysis is based on enterprise’s financial statements,using the analysis tools and special methods, obtain useful information from thefinancial statements, which is a process of analyzing and evaluating through the datachanges of the enterprise’s financial situation and management problems. Nowadays, itis more and more important to analysis the financial information，the role of increasingthe scope of application of financial analysis has become an increasingly widespread.Analysis of financial statements can be said the direct tool to understand an enterprisefor the statements users, at the same time it also has important significance forenterprises.Firstly, the thesis introduces the backgrounds and the significance of choosing thistopic. Point out that coal enterprises is an important pillar of our industry and in theglobal energy shortage，how to develop the pillar industries and the research of greatsignificance. After that, using a series of specialized financial analysis techniques andmethods to conducted a comprehensive analysis of the financial condition of thecompany’s solvency, operational capacity, profitability, and development capacity basedon the JIZHONG ENERGY RESOURCES CO.,LTD. from2009to2012during thethree major accounting statements analysis. The third part is evaluation of thecompany’s financial position and operating results, according that we could find out the problems of company in the process of production and operation. Finally, point out thecountermeasures and constructive views according to the existence of the company’sfinancial position and the opportunities or challenges. More important is that provided areference for business managers and investors. |
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