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摘要：财务分析通过对企业财务报告反映的财务指标的剖析，评价企业的财务状况及发展趋势。财务分析方法有很多种，总的来说可分为基本指标法与综合分析法，综合分析法包括沃尔比重评分法和杜邦分析法。本文从财务分析的概念及公司常用的几种财务分析方法入手，介绍了沃尔比重评分法的概念、传统和现行的沃尔的基本思路和使用的财务指标，根据其存在的不足进行了改进，然后利用改进后的沃尔评分法对美罗药业和哈药集团2010-2011年的财务状况进行分析，指出影响美罗药业可持续发展的因素；最后针对公司在运营中存在的问题，提出改进方案，实现公司的可持续发展。
关键词：财务分析，财务分析方法，沃尔比重评分法，可持续发展
ABSTRACT ：Financial analysis through to the enterprise financial report reflects financial index analysis, evaluation of enterprise financial status and development trend. Financial analysis method has a lot of kinds, in general can be divided into basic index method and the comprehensive analysis, the comprehensive analysis including the proportion of the wal-mart pointrating method and dupont analysis method. This paper, from the analysis of the concept and financial company of several normal financial analysis of the method, this paper introduces the concept of the proportion of the wal-mart grading method, traditional and the basic ideas of the world and use of financial indicators, according to the existing shortage is improved, and then using the improved method of the wal-mart score beauty ROM pharmaceutical and ha medicine group 2010-2011 years of financial status, analyzes the influence of the sustainable development of Saul pharmaceutical factors; Finally, according to the company operating in the problems, and put forward the improvement plan, realize the sustainable development of the company.
Key words: financial analysis，Financial analysis method，Waldo proportion score，sustainable development
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