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现代企业财务报表分析的方法主要有:比率分析法、对比分析法、因素分析法三种。一、比率分析法:通过相关指标之间对比率进行对比分析的一种方法, 其中又分为相关比率和结构比率法。 1．相关比率主要是通过对财务报表分析的主要内容:企业偿债能力; 企业营运能力;企业盈利能力等三大内容进行分析其相互间的比率。 (1)企业偿债能力分析:指偿还各种到期债务的能力,偿债能力分析又分为短期和长期偿债能力分析。
Modern enterprise financial statements analysis methods are: ratio analysis, comparative analysis, factor analysis of three. A ratio analysis: A comparison of comparative rates between indicators for a method, which is divided into the ratio and the ratio of the structure method. 1. The relevant ratio is mainly through the analysis of the main elements of the financial statements: corporate solvency; enterprise operating capacity; corporate profitability of the three major content analysis of their mutual ratio. (1) Analysis of corporate solvency: refers to the ability to repay a variety of matured debt, solvency analysis is divided into short-term and long-term solvency analysis.