摘要:企业高层经理人要恰当掌握企业营运状况，必须先翻查一些财务比率，并掌握如何运用比率分析来评判公司的健康度。财务比率的分析可将是将公司目前的财务比率与过去、未来的比率相比较，看出公司的财务状况与盈亏程度；还可将公司与相关公司同期进行财务比较，或与行业平均率进行比较，从而对本企业的财务状况进行透视。其实，财务比率涵盖的内容很丰富，只要企业对其有足够的重视并具有分析再加以运用的能力，它可以帮助企业找到问题产生的根源，这样更加容易找到解决问题的方法；通过各种横向纵向的比率对比，可以剔除效率低，借鉴效率高的经营手段和方法，对企业自身进行作业，体制，甚至战略上的改革，影响企业现在和未来的发展；再者，对企业自身比率的前后比较，明确某项计划的发展趋势，预估可能存在的问题以及问题发生的概率，针对每种情况提出应对措施，保障企业健康有序稳定发展。

关键词：财务比率；财务风险；内部控制

ABSTRACT:Senior corporate managers to properly grasp the business operating conditions, you must first check some of the financial ratios and learn how to use ratio analysis to judge the health of the company. Financial ratios can be the company's current and past financial ratios, the ratio of the future compared to see the company's financial position and profit or loss level; Company and related companies will also conduct financial year compared with the industry average rate or comparison to the financial position of the enterprise for perspective. In fact, financial ratios covering the content is very rich, as long as there is enough business to its attention and analysis coupled with the ability to use, it can help companies find the root cause of the problem, so much easier to find a solution to the problem; through a variety of transverse longitudinal contrast ratio, you can eliminate inefficient, learn efficient means and methods of operation, operation of the enterprise itself, institutional, and even strategic reforms affect the present and future development; Furthermore, the ratio of the enterprises themselves before and after comparison, a clear trend of a particular project, estimated possible problems and issues the probability of occurrence for each case raised the question of measures to safeguard the healthy and orderly and stable development of enterprises.

Keywords: Financial ratios; financial risk; internal control