摘要 the 随着资本市场的不断完善和企业经营状况的复杂化趋势,企业财务质量的综合分析正越来越受到企业相关信息使用者、政府管理部门和企业自身的关注。 With the continuous improvement of the capital market and the enterprise management status, enterprise financial quality complicate trend is more and more get the comprehensive analysis of the related enterprise users of the information, government management department and the enterprise's attention. 财务质量分析是以企业财务报告及相关资料对企业的财务状况,经营成果以及现金流进行的综合质量分析与评价。 Financial quality analysis based on enterprise financial report and related information about the enterprise's financial condition, operating results and cash flow analysis and evaluation of the comprehensive quality. 通过对企业财务年报所提供的会计资料进行综合分析,可以评估企业的内在价值,预测企业的发展前景。 Based on the enterprise financial annals of accounting information provided by comprehensive analysis, we can evaluate enterprise's intrinsic value, predict enterprise development prospects. 本文将通过一系列财务分析方法和技术,对中国南玻集团股份有限公司2006年至2009年三年期间的财务年报进行综合分析,并具体分析南玻集团的盈利能力、营运能力、偿债能力、发展能力、现金流量等基本财务状况。 This article will through a series of financial analysis methods and techniques, in China southern bo group Co., LTD. 2006 to 2009 annual report of the years between financial analysis, and a concrete analysis of south bo group profitability, operation ability, solvency, capacity development, cash flow and other basic financial situation. 力求从财务质量分析的角度充分认识南玻集团的发展能力和不足之处,并结合选取案例综合构建出一个合理完善的评价制造行业企业财务状况的财务质量分析体系,最后对南玻集团的财务状况进行基本评价,提出相应的改进建议。 To extract from the Angle of financial quality analysis fully recognize the south bo group and the deficiencies of the development ability, combining selection case synthesis construct a reasonable and perfect evaluation manufacturing industries enterprise financial status of the financial analysis system of quality, finally the financial condition of the south bo group for basic evaluation, and proposes the corresponding Suggestions for improvement.