PAGE\*MERGEFORMATII上市公司财务报表分析——以融创中国为例摘要因经济的飞速发展和市场的需求多元化使不同利益相关者对会计信息的需求程度改变，故财务分析体系有待完善，以适应市场的要求。本文以融创中国为例，运用相关的分析方法对企业的资产负债表、利润表和现金流量表进行分析，实现财务报表分析“向前看”和“向后看”的紧密衔接。通过比较分析研究方法设置对照组，对案例企业的偿债能力、盈利能力、营运能力以及发展能力进行分析，得出两者的差距。进而，总结财务报表分析，对该房地产企业提出合理的建议或对策，以供企业主体、投资者等利益相关者参考和借鉴。笔者认为全面地了解报表的结构组成及数据变动之间的勾稽关系，并优化财务指标的选取，有益于上市公司通过财务报表分析实现更合理的经济管理。关键词：上市公司；财务报表分析；融创中国AnalysisofFinancialStatementsofthepubliccompany——TakingSunacChinaasanexampleAbstractDuetotherapiddevelopmentoftheeconomyandthediversificationofmarketdemands,differentstakeholders'demandsforaccountinginformationhavechanged,sothefinancialanalysissystemneedstobeimprovedtomeettherequirementsofthemarket.TakingrongchuangChinaasanexample,thispaperUSESrelevantanalysismethodstoanalyzethebalancesheet,incomestatementandcashflowstatementofenterprises,soastorealizethecloseconnectionbetween"lookingforward"and"lookingbackward"infinancialstatementanalysis.Throughcomparativeanalysis,thecontrolgroupwassetuptoanalyzethesolvency,profitability,operationabilityanddevelopmentabilityofthecasecompanyandfindthegapbetweenthem.Then,itsummarizestheanalysisoffinancialstatements,andputsforwardreasonableSuggestionsorcountermeasuresfortherealestateenterprise,soastoprovidereferenceandreferenceforstakeholderssuchasenterprisesandinvestors.Theauthorbelievesthatitisbeneficialforlistedcompaniestorealizemorereasonableeconomicmanagementthroughfinancialstatementanalysistofullyunderstandthestructureandcompositionoffinancialstatementsandthearticulationbetweendatachanges,andtooptimizetheselectionoffinancialindicators.Keywords:Thelistedcompany;Analysisoffinancialstatements;SunacChinaHoldingsLimitedPAGE\*MERGEFORMAT22目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc38364219"摘要PAGEREF_Toc38364219\hIHYPERLINK\l"_Toc38364220"AbstractPAGEREF_Toc38364220\hIIHYPERLINK\l"_Toc38364221"一、引言PAGEREF_Toc38364221\h1HYPERLINK\l"_Toc38364222"（一）研究的目的及意义PAGEREF_Toc38364222\h1HYPERLINK\l"_Toc38364223"1.研究的目的