A公司财务分析优化方案研究

发布时间：2018-03-01 21:05

本文关键词： 财务分析哈佛分析框架优化　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：A公司是一家省级国有大型烟草企业,对G省的工业发展有举足轻重的作用。A公司未来发展的战略目标决定了公司的财务部门要为战略的发展提供决策的支撑。本论文以作为财务管理重要功能之一的财务分析为研究对象,为公司决策提供信息支持。以A公司作为研究主体,运用案例分析的方法,分析A公司现阶段财务分析存在的问题。主要有以下五点:①分析内容缺乏层次性以及不够全面;②日常分析涉及的指标较少;③分析采用的方法单一;④未体现分析的评价作用;⑤信息化程度不高。针对以上问题,本文以哈佛分析框架为理论基础,并融合价值链分析对A公司的财务分析进行优化。优化方案将围绕以下几点展开:①丰富财务分析的内容,形成一个较为完整的分析框架,参照哈佛分析框架将仅对公司财务报表的分析扩充为四个部分:战略分析、会计分析、财务分析和前景分析。②采用帕力普指标分析方法建立A公司的财务指标分析体系;③多种分析方法相结合;④整合财务管理信息平台及完善财务分析系统的功能。以上的优化方案旨在充分发挥出财务分析的功能,即对公司的过去进行合理的评价,对现在进行高效的管控,对未来进行科学的预测。本文所探讨的对公司财务分析的优化,对于具有完善财务分析体系需求的企业有一定的借鉴意义。
[Abstract]:A company is a provincial large state-owned tobacco enterprises, in the province of G industrial development strategic goals, future development plays an important role in.A's decision to provide a decision-making development company's finance department for strategic support. This paper analysis as one of the important functions of the financial management of finance as the research object, provide information support for the company's decisions. Taking A company as the research subject, using the method of case analysis, analysis of the existing problems of A company at the present stage of financial analysis. There are five main points: the content analysis of lack of hierarchy and is not comprehensive; the daily analysis of less indexes involved in the analysis; a single method is adopted; the evaluation failed to reflect the role analysis; the informatization level is not high. Aiming at the above problems, based on the Harvard analysis framework as the theoretical basis, and the integration of the value chain analysis of A company's financial analysis to optimize the optimization. The program will focus on the following points: the rich content of the financial analysis, to form a more complete analysis framework, according to the Harvard analysis framework will be only for the company's financial statements analysis for the expansion of the four parts: strategic analysis, accounting analysis, financial analysis and prospects. The analysis method to establish the Cape Palepu indicators of financial indicators A the company's analysis system; the combination of the various methods of analysis; financial management information platform for the integration and perfection of financial analysis system. The above optimization scheme is designed to give full play to the function of financial analysis of the company's past, reasonable evaluation, efficient control of now, scientific predictions for the future optimization. The analysis of corporate finance are discussed in this article, with perfect has certain reference significance to the financial analysis system of the needs of the enterprise.

【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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