CAJ | 학술논문

在市场经济环境中，经济全球化趋势明显，企业竞争十分激烈，现代企业的组织形式和经营领域不断多样化，企业财务活动极为复杂。因此，只有通过对财务报表的分析，才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息，进而指导决策。以Z公司为例，首先，对其三大报表作全面的分析，揭示公司的优势与劣势；其次，其各项财务指标进行具体分析，揭示其问题及原因；最后，利用杜邦分析方法，对其财务业绩作综合的分析与评价，并对其存在的问题提出相应的建议，供信息使用者决策参考。
재시장경제배경중，경제전구화추세명현，기업경쟁십분격렬，현대기업적조직형식화경영영역불단다양화，기업재무활동겁위복잡。인차，지유통과대재무보표적분석，재능사신식사용자、결책자득도학절적기업재무상황화경영성과적신식，진이지도결책。이Z공사위례，수선，대기삼대보표작전면적분석，게시공사적우세여열세；기차，기각항재무지표진행구체분석，게시기문제급원인；최후，이용두방분석방법，대기재무업적작종합적분석여평개，병대기존재적문제제출상응적건의，공신식사용자결책삼고。
In the market economy environment and the process of economic globalization, competition is very fierce. The organization form and business areas of the modern enterprise continuously diversify. The financial activities of the enterprise become very complex. Therefore, only through the analysis of the financial statements can the information user, decision makers get the exact enterprise＇s financial position and operating results of the information, and then guide the decision. Taking Z Company as an example, first, the article makes a comprehensive analysis of the three statements, reveals the company＇s strengths and weaknesses. Secondly, the various financial indicators are analyzed, revealing its problems and reasons. Finally, using DuPont analysis method, the article makes comprehensive analysis and evaluation on its financial performance, and puts forward some corresponding suggestions on the existing problems for the user and deeision-makers＇ reference.