An Analysis Of Financial Statements China Shenhua Energy Co.ltd.

With the development of our socialist market economy and the deepening of enterprise reform, as well as the global economic integration process, through the perspective of enterprise management accounting information demand is also growing.The financial statements as a structural representation of the enterprise financial position, operating results and cash flow, can be summed up the business activities of the financial consequences of financial statements analysis, effective and other management activities of enterprises is becoming more and more closely linked.Analysis of financial statements of the listing Corporation refers to the analysis of main according to listing Corporation periodically prepare the financial statements and other data, analysis method is used to analyze specifically the company’s financial position and operating results, the aim is to identify and provide various contains in the financial statements and the trend of the relationship, to provide corporate profitability, financial situation, debt paying ability can financial information for all concerned, enables users to judge and make decisions, and provide the basis for all the business activities of enterprises.China Shenhua Energy Co., Ltd. as an A-share and H-share dual-listed company,December 31, 2013 the company’s total market capitalization of $ 53.8 billion ranked first in global coal companies, global comprehensive mining listing company fifth,2014 China top 500 ranked nineteenth of the Large Firm, evaluation and analysis of the company’s financial position and operating results, with an important role to strengthen the company’s management and the entire national economy management.This paper mainly based on the listing Corporation China Shenhua Energy Co from 2011 to 2013 annual report, through comparative analysis and factor analysis of financial statements, financial indicators of the company into three were analyzed simultaneously with the industry average index comparative analysis to study the company’s operations outside the industry environment, the company’s development strategy, and so on.Through research on the continued growth of the company’s good to do the appropriate analysis. In the future development of the company’s management should pay attention to the issues raised corresponding recommendations.