中信富通融资租赁有限公司的财务指标分析

发布时间：2018-04-12 09:01

本文选题：融资租赁 + 财务指标　；参考：《天津商业大学》2017年硕士论文

【摘要】：财务分析与评价基于公司的财务报表和其他的信息,对企业的财务指标进行分析,反映公司业务活动的增减变动和变化趋势,从而综合分析与评价企业的财务状况和经营成果。所以通过企业财务指标分析,对企业的资产、负债和现金流进行谨慎的监管,发现企业在经营发展中可能会出现的财务风险,及时发现问题并解决,调整企业的经营策略,防止给公司的经营带来财务危害。在我国,融资租赁承担着融资投资、资产管理、资源配置等重要任务,将金融资本和实体经济有效的联系在一起,促进资金和商品的流通,同时在经济转型改革时期有力的推动经济的成熟。近年来,我国的融资租赁公司不断的快速增多,但与此同时,与之相匹配的市场监管机制还不够完善,风险预测与防范意识比较淡薄,这些问题的出现导致企业不能健康的发展。本文从指标分析的角度,通过对中信富通融资租赁公司的概况和现状进一步研究思考,利用2014年-2016年的财务报告资料,财务指标与综合财务指标的分析同步,全面论述公司财务分析的方法、内容和判断的标准,论述了中信富通融资租赁有限公司的盈利能力、偿债能力、发展能力及营运能力,用杜邦分析法进行综合财务分析,根据财务分析结果对中信富通融资租赁有限公司财务状况进行总结评价、针对问题给出相应建议。本文通过案例分析讨论,发现中信富通融资租赁有限公司的问题,提出解决方案,从而使公司健康的发展。在论文最后,通过在分析过程中发现的问题,提出企业在经营管理中的建议,希望能对中信富通融资租赁有限公司起到有意义的作用。
[Abstract]:The financial analysis and evaluation based on the company's financial statements and other information on the company's financial indicators analysis, changes and trends reflect the business activities of the company, and comprehensive analysis and evaluation of enterprise's financial condition and operating results. So the enterprise financial index analysis of corporate assets, liabilities and prudent regulation cash flow, found that companies may appear in the operation and development of the financial risk, timely find and solve the problem, adjust business strategy, prevent financial harm to the company. In our country, financing lease undertakes financing investment, asset management, resource allocation and other important tasks, the real economy and the financial capital effectively together, promote financial and commodity circulation, and reforms in the economic transition period push economic maturity. In recent years, China's financial leasing company The rapid increase of our time but at the same time, the market supervision mechanism of the matching is not perfect, risk prediction and prevention awareness is relatively weak, these problems lead to the healthy development of enterprises can not. From the index analysis, through the survey and the current situation of CITIC Fortis financial leasing companies to further research and thinking, use 2014 -2016 financial reporting information, analysis of financial indicators and comprehensive financial index synchronization, discusses the methods of the financial analysis, content and standards of judgment, the CITIC Fortis Financial Leasing Co., the company's profitability, solvency, development ability and operation ability, comprehensive financial analysis DuPont analysis, according to the financial the analysis results are summarized to evaluate the financial status of CITIC Fortis Financial Leasing Co., Ltd., in order to solve the problem. This paper provides corresponding suggestions through the analysis of a case The discussion, CITIC Fortis Financial Leasing Co. Ltd found problems, propose solutions, so that the healthy development of the company. At the end of this paper, through the analysis found the problems in the process of enterprise management, put forward proposals in the hope to have the significance of the role of CITIC Fortis Financial Leasing Co. Ltd.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

【参考文献】