This paper expounds the purpose and methods of the listed company financial statement analysis, this paper try to henan topfond pharmaceutical co., LTD. The annual financial statements to conduct a comprehensive analysis, through the above analysis and elaboration, can draw the following conclusion:
(1) the external information users of financial statements of listed companies, if want to know about the company's operation and management, the most effective method of interpretation is to analyze the company published financial statements, find out useful information about themselves.
(2) now the financial information disclosure of listed companies, disclosure of the contents of the include balance sheet, income statement and statement of cash flows to the accounting statements and the explanatory statements on financial indicators. The height of the financial information transparency can make statements of external users for the listed company financial statement analysis is more likely.
Professional approach (3) in this paper, through the financial statements on the financial statements of the henan topfond pharmaceutical co., LTD., is analyzed, through the analysis we also learn about the topfond pharmaceutical co., LTD. The basic financial conditions. Financial statement analysis method are many, investors should be according to your needs, choose the more intuitive, more accurate methods of financial statement analysis.
(4) the financial statement analysis also has its own limitations at the same time, the staff also has limitations of financial statements, the report Numbers are possible distortion and not comprehensive, so investors is not enough to only rely on financial statements to make decisions, to comprehensively consider the factor of all aspects of the company, in order to obtain valuable information, so as to better service for himself.