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本文先从财务报表分析的理论框架入手,了解财务分析及其重要性;从一个财务报表外部使用者的角度出发,以济南柴油机股份有限公司2012-2014年的会计报告所披露的财务数据为基础,对其进行财务报表分析,并运用相关的财务分析方法及上市公司常用的财务分析指标对其盈利能力、营运能力、偿债能力及其同行业的潍柴重机股份有限公司的对比,并结合杜邦分析进行简单的分析。最后,依此对济南柴油机股份有限公司的前景进行简单的分析和预测。
This article starts with the theoretical framework of financial statement analysis to understand the importance of financial analysis. From the perspective of an external user of financial statements, based on the financial data disclosed in Jinan Diesel Engine Co., Ltd. 2012-2014 accounting report , Carries on the financial statements analysis to it, and uses the related financial analysis method and the financial analysis indexes commonly used by the listed company to compare its profitability, operation ability, solvency and Weichai Heavy Machinery Co., Ltd. in the same industry With DuPont analysis for a simple analysis. Finally, based on this Jinan Diesel Engine Co., Ltd. for a simple analysis and forecast.