关键词：上市公司 财政报表剖析 财政剖析目的

　　Abstract

　　Although financial statements provide materials of financial position and managing achievements in enterprises ,but apparently, we can not get useful information unless adopt some analysis methods and techniques to analyze balance sheet ,income statement and cash flow statements comprehensively , at the same time realize the limitation and dynamic process is called financial statements analysis. Only through analyzing the finacial statements ,can it make the information user acquire the information of financial position and managing achievement in order to guide the decision, this paper ,from a outside user’s view, based on the theories and research methods of company’s financial management and financial analysis, applying some basic finance analysis method to analyze the key financial data and its develop