关于重庆钢铁股份有限公司财务指标的业绩评价研究.doc

摘  要:上市公司的财务报表是公司的财务状况、经营业绩和发展趋势的综合反映，是经营者分析经营活动中存在的问题、总结经验，从而改善经营活动提高管理水平的重要参考，同时也是投资者了解公司、决定投资行为的第一手资料。因此，企业的各项财务分析指标是投资者、债权人、经营者共同关注的重要指标。

　　　本文主要是以重庆钢铁股份有限公司各项财务指标为分析对象进行研究。主要通过运用常用的比较分析法，比率分析法等财务分析方法，以重庆钢铁股份有限公司2010年至2012年的财务报表为基础，对报告期内资产负债表，利润表等进行分析，以及对公司的偿债能力、营运能力、盈利能力、发展能力等财务指标进行业绩评价研究，为企业经营者决策提供参考。

关键词：重庆钢铁股份有限公司  财务指标  业绩评价

ABSTRACT:The financial statements of listed companies is the company's financial position, business performance and developing trend of comprehensive reflection. The financial statements of listed companies is the operator to analyze the problems existing in the management activity and sum up experience，to improve business operations and improve the management level of important reference, As well as investors know first-hand information, determine the investment behavior. Therefore, the enterprise of the financial analysis indicators are important index of the concern of investors, creditors, managers. 

　　　In this paper, main financial indicators in chongqing iron and steel co., LTD. As analysis object for research. Mainly by using commonly used comparative analysis method, ratio analysis and financial analysis methods, in chongqing iron and steel co., LTD. 2010-2012, on the basis of the financial statements of the reporting period the balance sheet, income statement, etc is analyzed, and the company's solvency, operating capacity, profitability, development capacity, performance evaluation research on the financial indicators such as the reference for the decision of business operators. 

Keywords: chongqing iron and steel co., LTD ；Financial indicators ；The performance evaluation