一、我国中小企业财务报告分析的现状 我国中小企业财务报告分析主要是指标分析。基本财务指标主要是根据三张会计报表为依据，通过比率分析达到分析报表的目的。其指标包括盈利比率、偿债能力比率、资产管理比率。反映中小企业盈利能力的指标很多，通常使用的主要有销售净利率、销售毛利率、销售期间费用率、资产净利率、净资产收益率；偿债能力分析分为短期偿债能力和长期偿债能力，主要的指标有流动比率、速动比率、资产负债率、产权比率、利息保障倍数。资产管理比率是用来衡量中小企业在资产管理方面的效率的财务比率，主要包括营业周期、存货周转率、应收账款周转率、流动资产周转率和总资产周转率。现金流量分析有利于报表……First， the analysis of our financial reporting status of small and medium enterprises SMEs in China report analyzes the main indicators of financial Basic financial indicators are based mainly on three financial statements based on statements by ratio analysis to achieve the purpose of Their targets， including profitability ratios， solvency ratios， asset management SME profitability indicator reflects many commonly used are mainly sales of net profit margin， sales margin， sales expense ratio during the period， assets net profit margin， net capital gains rate; solvency analysis is divided into short-term liquidity and long-term debt capacity， the main indicators of the current ratio， quick ratio， asset-liability ratio， equity ratio， interest coverage Asset management ratio is used to measure the asset management of SMEs in the efficiency of financial ratios， mainly including the business cycle， inventory turnover， accounts receivable turnover， asset turnover and total asset turnover Of cash flow analysis is conducive to reporting
