【摘要】随着经济的发展，会计报表分析在决策中显得越来越重要。比率分析是财务报表分析的一种基本方法，本文以财务报表分析当中的比率分析为主要研究对象。首先选择适当比率构建以“会计利润”为核心的比率分析体系及以“现金流量”为核心的比率分析体系，并在上海证券交易所上市的公司中，选取四家属于汽车行业的上市公司，对其近三年的年度财务报告采用这两种分析体系分别进行分析，并将两种分析体系得出的结果进行对比、结合，最终得出对该公司的财务状况的评价分析。
本文旨在针对国内实务忽略现金流比率分析的情况，说明现金流比率虽然不能代替非现金流比率分析，但却是利润比率的重要补充，只有将两套比率相结合，才能使决策者更好地理解企业的各项活动，并做出更好的决策。
关键词：现金流量比率，利润比率，比率分析法
The contrast of the cash flow ratio and the profit ratio
Abstract
Along with the development of the economy, the use of analysis of the financial report become more and more important. Because the ration analysis apporach is one of the basic apppraches of the financial analysis, this dissertation chooses some ratio to build two sets of ratio system:One is made up of cash flow ratio, and the other is composed by the profit ratio. Studying the differences of the two sets of ratio system is the duty of this essay. Through accounting the ratio of four corporations which are marketable company in Shanghai Stock Exchange in the automobile industry with their three year’s statistics, contrast the different conclusions between the two sets of the ratio system. Then combine the two conclusions,make the financial performance of the company more clearly and more correctly.
The dissertation tries to explain the significance of the cash flow ratio,while the local analyst did not care it. Although the cash flow ratio can not take the profit ratio’s place ,it can be the vital compementarity. If combine the profit ratio and the cash flow ratio, the conclusion may make the decision-maker know the working conditions and the activity of the company better , then make the better decision for the company.
Key words: cash flow ratio, profit ratio, ration analysis apporach
目 录
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（一）．研究的背景与意义••••••••••••••••••••••••••••••••••1
（二）．研究的内容与方法••••••••••••••••••••••••••••••••••1
（三）．文章的结构••••••••••••••••••••••••••••••••••••••••1