本文对广钢股份 2008-2010 年的财务报表进行全面的分析与解读。首先从企业发展
的环境出发，对广钢股份所处的行业环境和地位进行定位分析；其次对该公司 2008-2010
年度的财务状况经营成果和现金流量进行全面分析，一方面通过比较分析法、比率分析
法和趋势分析等方法对该企业的资产负债表、利润表和现金流量表三大主要财务报表进
行深入细致的分析，评价其财务状况和经营成果；另一方面通过与同行业同区域内的武
钢股份、华菱钢铁、韶钢松山等上市公司进行比较分析，详细全面的对公司偿债能力、
营运能力、盈利能力和发展能力等财务比率进行定量和定性的分析和评价，找出该公司
在生产经营过程中存在的问题，并对公司未来的发展提出建议，以期为广钢股份的财务
管理提供些许借鉴。
关键词：广钢股份；财务分析；财务报表；策略研究
Abstract
The financial statements are the epitome of business activity, and the transmission of
financial information. Financial statement analysis is a process of analyzing and evaluating
the financial situation, operating results and cash flows based on the enterprise financial
statements and other information, using professional analysis tools and methods, in order to
effectively find useful information from the financial statement and the cause of changing of
operation and financial condition. Financial statement analysis is the sharp weapon of
grasping essence of the enterprise management and also an important basis for the
leadership’s decision-making and operation activities, which is important in the daily
operating activity of the enterprise.
This paper detailedly analyzed the financial data of Guangzhou Iron&Steel (GIS) in the
years of 2008-2010. The analysis combines the steel industry operation environment analysis
and the traditional financial statement analysis. First, starting from the steel industry
environment analysis, we accurately position the enterprise internal situation and the external
environment. Then we comprehensively analyze financial position, operating results and cash
flows of the company in 2008-2010. Meanwhile, three major financial statement and the main
financial indicators are detailed analyzed through comparative analysis, ration analysis
method, and trend financial analysis method to evaluate the financial and operating condition
of the company and to identify the profit motivation. On the other hand, through the
comparative analysis with Wuhan Steel、Valin Steel and SGIS, we minutely analyzed and
evaluate the debt paying ability、operating capability、developing capability and profitability
capability and other financial ratio of GIS, to identify the problems of the company in the
production process, and proposed several advice for the future development of GIS, I expect
this paper can provide a little reference foe the financial management of GIS.
Key Words：Guangzhou Steel &Iron (GIS)；financial analysis；financial report forms
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