摘 要

长期以来，餐饮业作为第三产业中的主要行业之一，对刺激消费需求，推动经济增长发挥了重要作用。但是，近几年来，我们可以看到，由于受国内外经济增长放缓、食品安全等不确定因素增多等影响，餐饮业营业收入增幅也相应降低。与前几年的高速增长相比，已出现明显放缓迹象。随着中央“八项规定”、“六项禁令”的深入推行，廉政风气逐渐扩散，更使瞄准公务消费的高端餐饮消费应声而落。餐饮行业经营面临困境，探究原因和整合分析将成为行业谋求发展的重要保障。

上市公司的财务报表分析是通过收集、整理上市公司的财务会计报告中的有关数据，并结合其他有关补充信息，对上市公司的财务状况、经营成果和现金流量情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作。它既是对已完成财务活动的总结和评价，又是对公司发展趋势的财务预测，是报表使用者深刻认识公司财务状况的“探测仪”。

本文从财务报表分析出发，通过与管理会计、财务管理等知识的结合，以湘鄂情、全聚德两家上市公司为例，运用财务报表分析的基本方法，对它们2012-20xx年的财务报表进行全面分析，对两家公司两年来的财务状况及经营成果等作出综合评价。同时，客观分析了“八项规定”对这些公司的影响情况，最后针对分析过程中发现的问题，提出一些改进建议。

关键词：餐饮业；上市公司；财务报表分析；八项规定

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Abstract

For a long time, as one of the main industry of the third industry, the catering industry plays an important role in stimulating consumer demand and promoting economic growth.However, in recent years, we can see that the catering industry’s increase revenues decreased due to the slowdown in economic growth, food security and other uncertain factors.Compared with the high growth in previous years, there has been a clear signs of slowing down. With the "eight provisions", "six ban" in-depth implementation of the integrity, the ethos of incorrupt government gradually spreads,thus the public consumption of high-end restaurant consumption drops. Catering industry meets with management difficulties. Probing into the causes and the integration of analysis are the good way to deal with the difficulties. The Financial Statements Analysis of the public company is a kind of management, which makes a comprehensive comparison and evaluation of the listed company’s financial status, business performance and cash flow condition by means of collecting the data of the financial accounting report and other related additional information. The analysis provides a basis for the administrative decisions and control for the user of financial accounting report. It provides not only the summary of the completed financial activities,but also the financial forecast of the development trend of enterprise. It helps users of financial statements have a profound understanding of the financial situation .

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