企业财务报表的横向与纵向分析方法比较研究
摘 要
随着经济全球化和市场竞争的加剧，企业财务信息的质量与分析方法成为投资者、债权人等利益相关者关注的重点。本研究旨在比较企业财务报表横向与纵向分析方法，以期为企业财务状况评估提供更有效的工具。基于现有文献综述发现，两种分析方法在理论基础、应用场景及结果解读方面存在显著差异。通过选取沪深两市2017 - 2021年期间具有代表性的制造业上市公司为样本，运用描述性统计、因子分析等方法对两种分析模式进行实证检验。研究结果显示，横向分析能够有效揭示企业在不同会计期间财务数据的变化趋势，有助于识别经营成果的动态特征；而纵向分析则侧重于剖析各项目之间的结构关系，对企业内部资源配置效率的评价更具优势。
关键词：财务分析方法 横向分析 纵向分析
Abstract
With the intensification of economic globalization and market competition, the quality and analysis methods of corporate financial information have become the focus of investors, creditors and other stakeholders. This study aims to compare the horizontal and vertical analysis methods of corporate financial statements in order to provide a more effective tool for corporate financial status assessment. Based on the existing literature review, there are significant differences between the two analysis methods in theoretical basis, application scenarios and interpretation of results. By selecting the representative listed manufacturing companies in Shanghai and Shenzhen from 2017 to 2021 as the sample, the two analysis modes were empirically tested by using desc riptive statistics and factor analysis methods. The research results show that horizontal analysis can effectively reveal the changing trend of financial data in different accounting periods and help identify the dynamic characteristics of operating results; vertical analysis focuses on analyzing the structural relationship between projects and has more advantages in the evaluation of internal resource allocation efficiency.
Keyword:Financial Analysis Methods Horizontal Analysis Vertical Analysis
目 录
1绪论 1
1.1企业财务报表分析的背景与意义 1
1.2横向与纵向分析方法的研究现状 1
1.3本文的研究方法概述 1
2横向分析方法的特点与应用 2
2.1横向分析的基本原理 2
2.2横向分析的应用范围与优势 3
2.3横向分析在不同行业的实践案例 3
3纵向分析方法的特点与应用 4
3.1纵向分析的基本原理 4
3.2纵向分析的应用范围与优势 5
3.3纵向分析在不同行业的实践案例 5
4横向与纵向分析方法的比较研究 6
4.1分析方法的理论基础对比 6
4.2分析结果的可靠性与准确性比较 6
4.3方法适用性的综合评价 7
结论 7
参考文献 9
致谢 10
摘 要
随着经济全球化和市场竞争的加剧，企业财务信息的质量与分析方法成为投资者、债权人等利益相关者关注的重点。本研究旨在比较企业财务报表横向与纵向分析方法，以期为企业财务状况评估提供更有效的工具。基于现有文献综述发现，两种分析方法在理论基础、应用场景及结果解读方面存在显著差异。通过选取沪深两市2017 - 2021年期间具有代表性的制造业上市公司为样本，运用描述性统计、因子分析等方法对两种分析模式进行实证检验。研究结果显示，横向分析能够有效揭示企业在不同会计期间财务数据的变化趋势，有助于识别经营成果的动态特征；而纵向分析则侧重于剖析各项目之间的结构关系，对企业内部资源配置效率的评价更具优势。
关键词：财务分析方法 横向分析 纵向分析
Abstract
With the intensification of economic globalization and market competition, the quality and analysis methods of corporate financial information have become the focus of investors, creditors and other stakeholders. This study aims to compare the horizontal and vertical analysis methods of corporate financial statements in order to provide a more effective tool for corporate financial status assessment. Based on the existing literature review, there are significant differences between the two analysis methods in theoretical basis, application scenarios and interpretation of results. By selecting the representative listed manufacturing companies in Shanghai and Shenzhen from 2017 to 2021 as the sample, the two analysis modes were empirically tested by using desc riptive statistics and factor analysis methods. The research results show that horizontal analysis can effectively reveal the changing trend of financial data in different accounting periods and help identify the dynamic characteristics of operating results; vertical analysis focuses on analyzing the structural relationship between projects and has more advantages in the evaluation of internal resource allocation efficiency.
Keyword:Financial Analysis Methods Horizontal Analysis Vertical Analysis
目 录
1绪论 1
1.1企业财务报表分析的背景与意义 1
1.2横向与纵向分析方法的研究现状 1
1.3本文的研究方法概述 1
2横向分析方法的特点与应用 2
2.1横向分析的基本原理 2
2.2横向分析的应用范围与优势 3
2.3横向分析在不同行业的实践案例 3
3纵向分析方法的特点与应用 4
3.1纵向分析的基本原理 4
3.2纵向分析的应用范围与优势 5
3.3纵向分析在不同行业的实践案例 5
4横向与纵向分析方法的比较研究 6
4.1分析方法的理论基础对比 6
4.2分析结果的可靠性与准确性比较 6
4.3方法适用性的综合评价 7
结论 7
参考文献 9
致谢 10
