摘要随着我国经济改革的发展,现代企业的经营者、债权人及政府管理者,都从各自的目的和利益出发,要求了解企业的财务状况和经济成果。这就使得财务分析极为重要。财务分析是以企业财务报告反映的财务指标为主要依据,对企业的财务状况和经营成果进行评价和剖析,以反映企业在运营过程中的利弊得失、财务状况以及发展趋势,为改进企业财务管理工作和优化经济决策提供重要的财务信息。本文以河北奔发制衣有限公司为例,主要站在企业的角度,从相关的理论介绍到应用的现状分析。首先简述财务报表的概念、作用等,然后提出对财务报表分析所采用的方法,详细分析了如何利用比率分析方法对各种财务报表进行分析,最后根据分析得出了相应的结论,对河北奔发制衣有限公司存在的问题如何改进提出了相应的建议。关键词财务报表分析财务分析方法偿债能力Inthispaper,WiththedevelopmentofChina'seconomicreform,themodernenterprisemanagers,operators,creditorsandgovernmentallfromtheirowngoalsandinterests,demandtoknowthefinancialstatusandeconomicresultsofanenterprise.Thismakesthefinancialanalysisisveryimportant.Financialanalysisisbasedonenterprisefinancialreportsreflectthefinancialindicatorsasthemainbasis,evaluatetheenterprise'sfinancialpositionandoperatingresultsandanalysis,toreflecttheenterpriseintheprocessofoperatingtheprosandcons,financialsituationanddevelopmenttrend,toimprovetheenterprise'sfinancialmanagementandoptimizingeconomicdecisionprovidesimportantfinancialinformation.Takinghebeirushtosendgarmentco.,LTDasanexample,themainstandintheperspectiveofenterprisefromtherelatedtheoryisintroducedintotheapplicationanalysisofthestatusquo.Firstbrieflydescribestheconcept,functionofthefinancialstatements,etc.,andthenputforwardthefinancialstatementanalysismethod,analyzesindetailhowtousetheratioanalysismethodtoanalyzeallkindsoffinancialstatements,accordingtotheanalysisofthecorrespondingconclusionsandproblemsinhebeirushtosendgarmentco.,LTD.,howtoimprovethecorrespondingSuggestionsareputforward.Keyfinancialstatementanalysisfinancialsolvencyanalysismethod