目录摘Abstract.…引1财务报表分析概述1.1财务报表分析的概念1.2财务报表分析的作用…1.3财务报表分析的基本方法2大连尼维斯冷暖技术有限公司财务指标计算与分析52.1偿债能力指标计算与分析…52.2营运能力指标计算与分析…82.3盈利能力指标计算与分析3大连尼维斯冷暖技术有限公司财务报表分析揭示的问题3.1流动比率偏低，货币资金占比低143.2应收账款周转率偏低，导致坏账风险…143.3存货周转缓慢，致使存货积压.143.4固定资产闲置，致使资产利用效率低4对大连尼维斯冷暖技术有限公司财务报表分析揭示问题的建议4.1加大货币资金占比，提高偿债能力164.2建立应收账款催收制度及信用评级政策…164.3强化存货的管理工作，减少存货积压164.4加强固定资产管理工作，提高资产利用效率17结1819致谢…21沈阳城市学院毕业设计〔论文)摘要对企业财务状况进行分析能够通过财务数据了解企业组织管理、投资与收入状况、企业资源利用效率市场和服务认可度等基本状况。详细了解企业的财务状况、帮助对企业整体运营状况做出科学判断，需要通过相应的财务指标对财务数据进行汇总和比较，以财务报表的形式展现企业的整体财务状况，可以为优化企业财务管理水平、分析企业经营状况和做出发展战略决策提供评价依据，所以，对企业财务报表进行分析至关重要。本论文就是以大连尼维斯冷暖技术有限公司为例，对其进行偿债能力分析、营运能力分析，盈利能力分析，通过分析主要财务指标如流动比率、应收账款周转率等来进行分析。结合该公司的实际情况，能够清晰了解大连尼维斯冷暖技术有限公司的财务状况，出现了流动比率偏低，货币资金占比低：应收账款周转率偏低，坏账风险严重：存货周转缓慢，致使存货积压；固定资产闲置，致使资产利用效率低等问题，并且对这些所存在的针对性的问题提出有效建议，并加以改正。例如：加大货币资金持有量：建立应收账款催收制度及信用评级政策；强化存货的管理工作，减少存货积压：加强固定资产管理工作，提高资产利用效率。关键词：财务报表分析：偿债能力：营运能力；盈利能力I沈阳城市学院毕业设计（论文）AbstractThe analysis of the financial situation of an enterprise can understand thebasic situation of enterprise organization management,investment and incomestatus,enterprise resource utilization efficiency market and service recognitionthrough financial data.To understand the financial situation of an enterprise indetail and help make a scientific judgment on the overall operation of theenterprise,it is necessary to summarize and compare the financial data throughthe corresponding financial indicators,and present the overall financial situationof the enterprise in the form of financial statements,which can provideevaluation basis for optimizing the financial management level of the enterprise,analyzing the operation situation of the enterprise and making developmentstrategy decisions.Therefore,it is very important to analyze the financialstatements of enterprises.This paper takes Dalian Nevis heating and Cooling Technology Co.,Ltd.asan example to analyze its debt paying ability,operating ability and profitability,and to analyze the main financial indicators such as current ratio and accountsreceivable turnover rate.Combined with the actual situation of the company,wecan clearly understand the financial situation of Dalian Nevis cold and warmTechnology Co.,Ltd.,with low current ratio and low proportion of monetarycapital;low turnover rate of accounts receivable and serious risk of bad debts;slow turnover of inventory,resulting in overstocking of inventory;idle fixedassets,resulting in low efficiency of asset utilization,and have targetedquestions about these problems Put forward effective suggestions and correctthem.For example:increase the holding of monetary funds;establish thecollection system of accounts receivable and credit rating policy;strengthen themanagement of inventory to reduce inventory backlog;strengthen themanagement of fixed assets to improve the efficiency of asset utilizationKeywords:Financial statement analysis;Solvency;Operating capacity;profitability