摘要
财务分析对于任何一个企业来说,不仅是对过去已完成的财务活动的一种汇总和归
纳,还要为进一步的财务预测、决策和财务管理打下基础。在企业财务的循环内控管理
过程中,起着承上启下的作用。财务分析还是考核评价一个企业是否健康发展的重要手
段。一个企业正确的财务分析数据可以评价这个企业的经营业绩、财务状况及发展趋势,
找出生产经营管理的漏洞并及时加以弥补。进入2011年以来,由于国内宏观经济政策
调控和资金流紧张,基建市场出现萎缩,传统路桥施工项目遇到前所未有的困难。面对
市场竞争压力和宏观经济环境,作为上市建筑企业的路桥建设公司面对外部环境变化带
来的不利局面,必须及时调整经营战略,抓好在建施工项目,提高自身管理水平,努力
降低施工成本,建立良好的内部控制体系。通过科学的财务分析,找到自身生产经营的
不足,提高内部管理水平,努力降低成本开支,找出新的盈利增长点,在激烈的市场竞
争中发掘自身优势、保持竞争力并得到不断发展。

本文结合工作中遇到的实际问题,提出了论文研究的背景、目的和研究的意义。系
统阐述了目前财务分析国内外研究现状和我国目前企业财务分析的方向和发展趋势。并
结合财务分析理论,阐述了财务分析的概念及财务分析在企业财务管理中的作用和经营
中的辅助决策功能。指明财务分析今后可能创新发展的方向。

本文在结合本企业所处欧亿·体育（中国）有限公司特征和所面临的市场环境,分析了本企业财务管理的内
容和具体实施情况,以及所处内外财务管理环境下财务分析所起的作用,探讨了路桥建
公司在财务分析和财务管理方面已经取得的成绩。同时,重点分析了其存在的不足。在
结合当前财务分析发展现状和其他企业财务分析的优点下,以路桥建设以前年度财务数
据为例,结合一定的案例分析提出路桥建设财务分析方面改进的措施,提出解决方案。

关键词: 路桥建设公司财务报表财务分析财务指标
Abstrct
Financial analysis say for the business enterprise, not only is past kind of accomplished
finance activity gather with induce the finance estimate, decision and finance managemen
foundation. Already accept in the business enterprise finance of the circulation the
inner-controlled management. The financial analysis still keep investigating an evaluation a
business enterprise whether health development of importance means. A financial analysis
data of business enterprise exactitude can evaluation this business enterprise of management
accomplishment, financial standing and development trend, find out management and take in
to make up in time. Into 2011,because of domestic macro view the economic policy adjust to
control with the funds flow strain,tradition road bridge construction the item meet
unprecedented of difficulty. Face a market competition pressure and macro view economy
environment, conduct and actions appear on market building business enterprise of road
bridge construction the company face exterior environment variety to bring of
disadvantageous situation,have to in time adjust management strategy, grasp to fortunately
set up construction item, exaltation oneself management level, effort lower construction cost,
establishment good of inner part control system. Pass the financial analysis of science, find
out management of shortage, exaltation inner part management level, decline low cost
expenditure, find out new of earnings growth point, in the vehemence of the market the
competition, keep a competition ability and get continuously development.
This text combine to meet actual problem, put forward a thesis research of background,
purpose and research of meaning. The system elaborated currently financial analysis a
domestic and international research present condition and our country currently the direction
of business enterprise financial analysis and development trend. Combine financial analysis
theories, elaborated concept and financial analysis of financial analysis in the function within
management of the business enterprise finance and the management of assistance decision
function. Indicate financial analysis possibility innovation.
This text is combine the profession characteristic of this business enterprise and the
market environment face, analysis this business enterprise finance management of contents
and concrete implement circumstance, and finance management environment and finance
management. In the meantime, point analysis it existence of shortage. Under the advantage
combining current financial analysis development present condition and other business
enterprise financial analysis, with road bridge construction past year finance data for example,
combine certain of case analysis put forward road bridge construction financial
。。。