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1、-AbstractAsabasicindustryofcountryeconomy,highwaysectorplaysadecisiveroleineconomicandsocialdevelopment,whichiscloselyrelatedtootherindustries,people’sproductionanddailylife.Atpresent,financialanalysismethodhasgotrelativelycompleteandembeddedresearchbyourcountryscholarswhoputf
2、orwardthecorrespondingfinancialanalysissystemaccordingtothecharacteristicsofthedifferentindustryitself.However,theresearchonfinancialanalysisofhighwaysectorisseldominvolved.Accordingtodomesticandforeignliteratureandcombinewiththecharacteristicsofhighwaysector,thepaperputforwar
3、dfinancialanalysissystemofhighwaysectorbasedonthecurrentfinancialanalysis,whichincludesstrategicenvironmentanalysis,analysisofassets,liabilities,profitabilityanalysis,cashflowanalysis,atotalof6aspects.OldtheoryofHighwayindustryfinancialanalysishasbeensummarizedandsupplementedi
4、ndetail.ChuTianExpresswayisthefirstlistedhighwaycompany,whosebusinessesareinvestmentofhighway,bridgesandothertransportationinfrastructureandhighwaymanagement,highwaymaintenance,roadinfrastructuredevelopmentintheirturf.Combinedwiththeenterprisefinancialstatementsfrom2011to2013,
5、thispaperwilltakeChuTianExpresswayasanexampletoanalyzeandcalculateassetsoftheenterprise,liabilities,profitsandcashflowconditionsandeachfinancialindicator,evaluatecomprehensivelyfinancialconditionandfindtheproblemsexistingintheoperationandmanagement.Throughtheanalysisofthispape
6、r,capitalstructureofChuTianExpresswayisrelativelystable;theoperationabilityisstrongerandtheenterprisehasagoodgrowth.Nonetheless,Someissuesarestillpresent,whicharedebtlarger,solvencytoimprove,comparativelyhighcost,weakerprofitabilityetc.Thispaperholdsthat,takingmeasurestoincrea
7、setollincome,emphasizingoncostmanagement,raisingprofitability,optimizingcapitalstructure,carryingoutdiversifiedoperationarerequiredtoincreaseincomeandreduceexpenditureinthefuturedevelopmentofChuTianExpressway.Keywords:ExpresswayCorporations,FinancialAnalysisSystem,FinancialInd
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