摘要:为了给元和企业提供完整且正确的财务能力分析，为公司决策者提供有用的信息，同时希望通过对元和企业财务能力分析体系研究，能为公司解决财务问题以及为同行业提供借鉴的作用，本文对元和企业进行财务能力分析体系研究。

　　　在这篇文章中，通过对元和企业财务能力指标的逐次分解，得出企业财务指标值。在指标分析的基础上，通过以资本利润率这指标为核心，将财务指标进行串接，构建符合企业财务能力状况的财务能力体系。该财务能力体系以资产负债表以及利润表为研究基础，对指标进行层层分解，最终通过构建的体系看出企业存在的财务问题。文章中对企业的财务能力分析体系进行分析研究时，主要采用层层分析的方法，在指标分析的基础上进行综合分析。主要研究的是元和企业的2012年财务能力状况，通过与上一年度2011年的财务指标对比看出存在的问题，最后在看出单一进行指标分析时不全面的情况下构建财务能力体系，将指标进行串联，运用指标之间的密切联系，构建了简单的以资本利润率为核心的财务能力体系。

　　　最后，看出单一的财务指标不能够全面的分析企业的财务状况，得到的企业财务状况分析也是不全面或者不正确的。只有进行财务能力体系构建，进行综合分析，运用某一项指标进行串接，在财务能力体系中进行层层分析，这样才能从最根本解决问题。但在构建财务能力体系时，要关注企业的现金流量的变化，关注企业的动态变化，具有预测性和发展性，及时分析企业过去到现在的变化，以及关注企业未来的发展，这样才能在企业发生变化及风险时有所察觉，不至于产生严重影响。　

关键词 财务能力；财务指标分析；财务能力体系

Abstract:In order to provide complete and accurate financial ability analysis and give useful information to decision-makers to Yuan He enterprise, I make a research on Yuan He enterprise by financial ability analysis system. In addition, I want to solve the financial problems of Yuan He and provide reference for the same industry through the analysis. 

　　　In this article, I get the financial index by the successive on the element and enterprise financial capability index solution. On the basis of index analysis, I constructed in line with state financial capability of the enterprises financial system through the capital profit rate of this index as the core. I found out the financial problems of Yuan He by constructed system whose layers of decomposition of indicators on the basis of the balance sheet and income statement. The main methods of this article are comprehensive analysis which is based on index analysis when I do research on the financial capacity of the enterprise. The main research in the article in 2012 is the financial capacity of the financial indicators, compared with a year in 2011 to find out problems. Finally, I constructed a simple capital profit rate as the core financial competence system when seeing the construction of financial competence system in a single index analysis is not the overall situation, the index series, using the close relationship between the indicators.

　　　Finally, it can be seen that the financial indicators analysis simply is not enough and a single financial indicators can not be a comprehensive analysis of the financial situation of enterprises, and enterprise financial analysis is also incomplete or incorrect when comparing the index analysis and financial capability system simple. We can find out the fundamental problems only by constructing financial system, comprehensive analysis, using an index series, using the links between indicators, making a detailed analysis on the financial capacity in the system. But in the construction of financial competence system, we should pay attention to changes in cash flow of enterprise and dynamic changes of enterprise. And we should have forecasting and development of enterprises, timely analysis of the past to the present, and the future development of enterprises so that we can be aware of changes in the enterprises and risk.

Keywords  financial capacity  financial index analysis  financial analysis system