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财务报表分析是一项重要而细致的工作，目的是通过分析，找出企业在生产经营中存在的问题，以评判当前企业的财务状况，预测未来的发展趋势。本文对首先简述了财务报表的含义、财务报表分析的方法及目的。然后以伊泰煤炭股份有限公司2009到2011年的财务报表为对象，分别从企业的盈利能力、偿债能力、营运能力进行分析。通过分析发现伊泰煤炭股份有限公司短期偿债能力较强、资本结构不合理，长期偿债能力较弱、盈利能力较强。文章最后对伊泰煤炭股份有限公司存在的问题，提出了改进意见。
关键词：财务报表分析、盈利能力、偿债能力、营运能力
Abstract
Financial statement analysis is an important and meticulous work, the purpose is through the analysis, find out enterprise in the production management, the problems in the current enterprise to judge the financial situation, and forecast the future trend of development. This paper first briefly financial statements of meaning, financial statement analysis method and purpose. And then to the Thai coal Co., LTD 2009 to 2011 years of financial statements for object, separately from the enterprise’s profit ability, debt paying ability, operation ability for analysis. Through the analysis found that the Thai coal Co., LTD short-term debt paying ability strong, capital structure is unreasonable, long-term debt paying ability is weak, profitability is stronger. In the end, the essay’s Iraq coal Co., LTD existing problems, are put forward.
key words：Financial statement analysis, profitability, debt paying ability, operation ability
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