更新时间：05-15 （jj.luck）提供原创文章
摘要:随着我国酒店业迅猛发展，酒店业对国民经济和整个社会的发展具有巨大的促进作用。而酒店上市公司作为酒店管理业中的佼佼者，其经营业绩的好坏可以在一定程度上反映酒店管理业的整体盈利水平和发展潜力。本文借鉴现代财务分析方法，以目前中国酒店管理业为背景，以上海汉庭贯诚酒店管理公司为研究样本通过偿债能力分析、盈利能力分析、营运能力分析三方面对目前公司使用的财务分析方法进行说明分析。通过这些财务分析方法可以看到汉庭贯诚本期的经营成果、财务状况以及未来发展趋势，对经营管理者具有一定的指导作用，方便管理者对企业日后的经营和发展制定恰当地决策。也可以为投资者分析是否选择汉庭股票提供参考依据，给出了企业以后的发展策略。
在此基础上，由于时代变化、公司经营问题复杂等很多因素汉庭贯诚公司在进行财务分析时仍存在很多问题，部分是财务分析方法自身存在不可避免的问题，部分是汉庭贯诚公司使用中存在人为问题。基于这些问题，本文一方面对汉庭贯诚目前使用的财务分析方法进行完善，另一方面引入新的财务分析方法。
关键词 财务分析方法；分析指标；财务比率综合分析法
Abstract:With the rapid development of Chinese hotel industry, hotel industry has a great role in promoting the development of national economy and society as a whole. And the hotel listing Corporation as the market leader in hotel management industry, the overall level of profitability and development potential and their performance can reflect the hotel management industry in some extent. Learning from modern financial analysis methods, at the current China hotel industry as the background, with Shanghai Hanting Guancheng Hotel Management Company as research sample, analysis the company’s financial analysis methods through the sides of solvency analysis, profitability analysis,and operation ability analysis. By studying You can see the operating results, financial situation and the future development trend of Hanting Guancheng through these financial analysis method, these has the certain instruction function to the management and convenient managers to make appropriate decisions on the operation and development of enterprises in the future. Those Can also provide reference for investors whether or not to Hanting stock and present the development strategies of enterprise future.
On this basis, due to the complex business problems, many factors such as times change, Hanting Guancheng still has a lot of problems in the financial analysis, some inevitable problems and some human problems. Due to these, on the one side, we improve the methods of financial analysis currently used , on the other side, we introduce some new financial analysis methods.
Keywords Financial analysis Analysis index Financial ratio analysis