资产负债表,是企业会计报表体系中一张最主要的会计报表,它静态地、总括反映企业在某一特定时期(年末)的资产、负债和股东权益状况的会计报表。本文所探讨的,则是从财务分析的角度来透视该表,从而大体掌握该上市公司的财务状况,为投资决策提供可靠的数据依据。资产的结构分析,主要是研究流动 The balance sheet is the most important accounting statement in the enterprise accounting statement system. It statically and collectively reflects the accounting statements of the company’s assets, liabilities, and shareholders’ equity at a particular period (year-end). This article discusses the perspective of the financial analysis from the perspective of the table, so as to roughly grasp the financial status of the listed company and provide reliable data for investment decisions. Analysis of the structure of assets, mainly research flow