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随着我国现代企业制度的建立和完善,企业财务分析成为经营管理者、投资者及企业的监管者掌握企业财务状况和经营成果的重要方式。本文以宇通客车2010年-2012年的财务数据为研究对象,以案例的形式,通过不同层面、不同角度的财务分析,结合多种分析方法,辅以直观图表,解读公司的经营情况和财务状况,分析宇通客车在同行业市场竞争中所处的地位,找出其财务中存在的问题并提出解决对策。通过宇通客车实例验证了此分析体系有效可行,可为今后同类企业财务分析普遍选用或参考。
With the establishment and perfection of the modern enterprise system in our country, the enterprise financial analysis has become an important way for managers, investors and regulators to grasp the financial status and operating results of enterprises. In this paper, Yutong Bus 2010-2012 financial data for the study, in the form of cases, through different levels and different angles of financial analysis, combined with a variety of analytical methods, combined with visual charts, interpretation of the company’s operating conditions and financial position , Analyze Yutong Bus’s position in the market competition of the same trade, find out the problems existing in its finance and put forward the countermeasures. Through the example of Yutong Bus, this analysis system is verified to be effective and feasible, which can be widely used or referenced for the financial analysis of similar enterprises in the future.