Finaneial Statement Soflisted Companies Analysis

Along with the gradually development of the securities industry in our country, the number of listed companies are also gradually increase, on the one hand, investors range of options are gradually expanding makes choice also gradually refinement, on the other hand, as good quality of the listed company makes investors to be more careful in the choice. Also repeatedly in recent years, the stock market is due to financial fraud caused by "black swans" miserable example, this makes the small and medium-sized investors and institutional investors increasingly focused on understanding of enterprise operating performance. And along with our country securities market gradually standardize laws and regulations, supervision department for the regulatory requirements of listed companies also continue to improve, especially in financial statements and disclosure of information. Therefore, how to use some financial means to understand the basic operations of a listed company, and even to the small and medium-sized investors institutional investment in securities investment in the process of the escort, this is the purpose of this document. At the same time this paper also points out some current in the process of financial information disclosure of listed companies in existential problems, and puts forward some Suggestions for corresponding problems.In this paper, in the text firstly introduces some basic theories of financial statement analysis knowledge, and introduced some financial statement analysis during the period of the basic principles and methods. Now, of course, but for financial statement analysis, there are a lot of limitations, this paper is the current of the limitation of financial statement analysis and the causes and the corresponding countermeasures to be interpreted. Finally, to the above theory can effectively combine well with practice, this paper takes the listed company TongHuaDongBao, for example, for the introduction of the listed company financial statement analysis methods to practice reading. From the fundamentals of the industry first, understand the industry background of listed companies and the potential market opportunities, and then according to the company’s 2013 annual report data brief look at the current operating situation of the enterprise. Combined with the company’s financial statements and the next, for enterprise’s solvency, profitability and operating capacity is analyzed. Finally made a comprehensive evaluation for the operation.