传统的财务报表分析方法只根据企业的公布财务报表数据从而进行企业的发展状

传统的财务报表分析方法只根据企业的公布财务报表数据从而进行企业的发展状况评价，没有对客观的经济环境和发展战略进行分析。而财务绩效分析是在公开的财务报表基础上用专门方法对相关企业过去及现在的经营成果和财务状况给出评价外，还为相关的企业负责人与投资者提供有关信息和相应的建议。因此构建科学，合理的财务报表分析体系已经不容迟缓。本文通过对赣锋锂业会计报表与财务绩效的分析，对赣锋锂业的经营现状有了一定的了解，并且对该公司的具体问题提出一些对策与建议。

传统的财务报表分析方法只根据企业的公布财务报表数据从而进行企业的发展状况评价，没有对客观的经济环境和发展战略进行分析。 而财务绩效分析是在公开的财务报表基础上用专门方法对相关企业过去及现在的经营成果和财务状况给出评价外，还为相关的企业负责人与投资者提供有关信息和相应的建议。 因此构建科学，合理的财务报表分析体系已经不容迟缓。 本文通过对赣锋锂业会计报表与财务绩效的分析，对赣锋锂业的经营现状有了一定的了解，并且对该公司的具体问题提出一些对策与建议。

The traditional financial statement analysis method only evaluates the development status of enterprises based on the published financial statement data, but does not analyze the objective economic environment and development strategy. On the basis of public financial statements, financial performance analysis not only evaluates the past and present operating results and financial situation of relevant enterprises with special methods, but also provides relevant information and corresponding suggestions for relevant enterprise leaders and investors. Therefore, the construction of scientific and reasonable financial statement analysis system can not be delayed. Based on the analysis of Ganfeng lithium's accounting statements and financial performance, this paper has a certain understanding of Ganfeng lithium's business status, and puts forward some countermeasures and suggestions for the specific problems of the company.<br>