上市公司财务报告分析

了可以在了解过去的基础上，更好的评价现在和预测未来。

关键词：三一重工;财务比率;财务报表;分析 Abstract:

2008 the international financial crisis on the

construction machinery industry lagged effect gradually emerging, in which a listed company on the Sany Heavy Industry in 2008 to analyze the annual reports of 2010 and in respect of the company's industry background, the report project to analyze the structure and financial capability According to the data can be drawn from the company's financial position Sany; and can recognize the characteristics of corporate activities and evaluate its performance and found problems, and to make a good forecast, and make some recommendations for future development, and promote the three After a heavy industry company in a good development. It can be explained on the basis of understanding of the past and better evaluate the present

and predict the future.

Keywords: Sany Heavy Industry;Financial Ratios Financial Statement Analysis

财务报表分析与评价对企业相关决策有着重要的作用。一方面，对企

业内部的经营管理有着重要作用，而且对企业外部投资决策、贷款决策、赊销决策等也有重要作用。本文根据2008—2010年三一重工企业的财务指标进行分析在于提供会计报表数字中包含的各种趋势和关系，为利益相关者提供企业的偿债能力、盈利能力、营运能力和增长能力等信息。

一、财务报告分析的基本理论