更新时间：08-01 （xubanban）提供原创文章
摘要：财务分析是一项对企业生产经营状况重要的评价，综合地反应企业的经营成果。其偿债能力，营运能力，盈利能力指标及其对企业整体财务水平的分析，既是对企业前期活动的总结，又是对未来的预测，满足不同利益相关者的需要。因此财务分析在经营决策过程中起重要作用，在现代企业管理决策中处于核心地位。
本文主要对餐饮业进行财务分析，以上海扬子江大酒店有限公司的2011年度-2012年度的财务报表作为分析依据。首先，从直观上对财务信息进行阐述说明该公司的经营状况；其次，从该公司的营运能力方面，偿债能力方面，以及盈利能力方面，结合财务分析的相关方法和公式计算出主要的财务指标，通过两年指标反映公司的经营与财务状况，由指标的增减变动反映公司的经营管理的好坏；接着，运用杜邦体系全面综合地反映上海扬子江大酒店有限公司的盈利能力，同时用因素分析法和连环替代法对杜邦体系下的权益净利率进行差异分析说明，指出导致两年差异的原因所在；最后，指出分析过程中发现的问题，并针对问题提出个人见解和相应的措施。
关键词：财务分析 财务指标 财务状况 能力分析
Abstract: Financial analysis is an important for enterprise production and operation condition evaluation. Comprehensive reaction of enterprises operating results, to the enterprise development foundation of the debt paying ability, operation ability, profit ability and the analysis of the overall level is not only the summary to early activity, and predictions for the future. It meets the different stakeholders’ needs, financial analysis is therefore management play an important role in the decision-making process, in a core position in the modern enterprise management decision.
This article mainly about catering to financial analysis, it is based on the 2011-2012 annual financial statements of Renaissance Shanghai Yangtze hotel co., LTD. First of all, from the intuitive to show the financial information in the operations of the company; Secondly, from the aspects of the company's operating capacity, solvency, and profitability, based on the relevant methods of financial analysis and the formula to calculate the main financial indicators, through 2 years index reflect the company's operating and financial situation, by changes in the increase or decrease in indicators reflect the company's management is good or bad; Then, and using the dupont system comprehensive reflect the profitability of Renaissance Shanghai Yangtze hotel co., LTD., at the same time, using factor analysis method and serial replacement method of dupont system further variance analysis shows that the net interest rate of the rights and interests, pointed out that the causes of differences in 2 years; Finally, discusses the problems found in the process of analysis, and put forward the personal opinion for problems and the corresponding measures.
Key Words: Financial Analysis Financial Index Financial Condition Capability Analysis