Analysis Of Company A 's Financial Statements

With deepening of market economy system in our country and the rapid development of capital market, the competition between the enterprises increasingly fierce, great changes happened in enterprise external environment, leading to the enterprise’s financial activity is complicated. Comprehensive comparative analysis of financial statement analysis can be an accounting entity in the past and present operating results, cash flow and its financial status and other important indicators, to enterprise financial status in the whole process of production and operation, advantages disadvantages and development prospect to make analysis and evaluation.In this paper, analysis consists of five chapters. The first chapter is introduction, mainly introduced the paper selected topic background, research significance, research contents and methods; For financial statement analysis summary of relevant theories, chapter tow mainly introduces the concept of financial statements and financial statement analysis, purpose, classification and analysis as well as the method often used related theories; The third chapter for the enterprise background, mainly introduces A company and Shanghai ShenKai company the basic company profile of the company and its in the equipment manufacturing industry development present situation; Chapter four for A company and Shanghai ShenKai company the company’s nearly four years of financial statements(2010-2013), found in the business of A company and the gap between the same industry compared to ShenKai Co. Chapter five for comprehensive evaluation and improvement countermeasures, this chapter is mainly based on the analysis of the fourth chapter draw a conclusion, summarizes the problems existing in the listed company A, and put forward constructive improvements.After analysis and comparison, can get the conclusion that current liabilities of A company timely liquidation of no guarantee, Need to pay attention to the control of total liabilities and explore new financing channels; Enterprise profit main products market share with Shanghai ShenKai Co. for the products market share level needs to be strengthened. A Co. shall intensify research and development to perfect the existing achievements and then develop new equipment, in order to expand product sales space, at the same time strengthening cost savings and cost control; The use and management of ability for overall assets A company ideal, but the turnover rate of inventory and fixed assets are lagging behind Shanghai ShenKai Co. Need to strengthen control of inventory, timely processing of stagnation pressure inventory to enhance the utilization efficiency of assets; Finally, the growth has certain insufficiency, A company needs to further improve.