基于资产负债表观的青龙管业股份有限公司财务报表分析研究

发布时间：2018-04-16 13:35

本文选题：青龙管业 + 资产负债表观　；参考：《宁夏大学》2017年硕士论文

【摘要】：本文选取青龙管业股份有限公司作为分析的对象,在宏观分析排水管道市场发展形势和中国排水管道产业发展形势的前提下,运用哈佛分析框架,以青龙管业股份有限公司2012-2016年度资产负债表作为分析对象,基于资产负债表观对青龙管业的经营管理和财务状况进行整体分析。本文首先介绍了青龙管业的概况,以青龙管业的战略分析作为逻辑切入点,介绍了管道制造行业特征和现状以及青龙管业所采取的措施及战略,从而进一步明确了企业目前和将来所要面临的盈利点和风险点。然后本文对青龙管业股份有限公司做出了会计分析、财务分析并预测该公司未来发展的前景。在进行财务报表分析时具体分析了宁夏青龙管业股份有限公司的资产质量、偿债能力、盈利能力等。通过透视青龙管业的资产负债表,结合青龙管业的战略分析,从而得出了一些有利于青龙管业股份有限公司今后经营和发展的结论,面对宁夏青龙管业股份有限公司现有的问题,给出了解决问题的意见和建议。
[Abstract]:In this paper, Azure Dragon Pipe Co., Ltd. is chosen as the object of analysis, under the premise of macroscopically analyzing the development situation of drainage pipeline market and the development situation of China's drainage pipeline industry, the Harvard analysis framework is used.Taking Azure Dragon Pipe Co., Ltd.'s balance sheet for 2012-2016 as the object of analysis, this paper makes an overall analysis of the management and financial situation of Azure Dragon's pipe industry based on the balance sheet view.This paper first introduces the general situation of Azure Dragon pipe industry, taking the strategic analysis of Azure Dragon pipe industry as the logical breakthrough point, introduces the characteristics and present situation of pipeline manufacturing industry, and the measures and strategies taken by Azure Dragon pipe industry.Thus further clear the current and future enterprises to face the profit and risk point.Then this paper makes accounting analysis, financial analysis and forecast of the future development of Azure Dragon Pipe Co., Ltd.In the analysis of financial statements, this paper analyzes the assets quality, solvency and profitability of Ningxia Azure Dragon Pipe Co., Ltd.By looking into Azure Dragon's balance sheet, combining with the strategic analysis of Azure Dragon's pipe industry, we draw some conclusions conducive to the future operation and development of Azure Dragon Pipe Co., Ltd.In the face of the existing problems of Ningxia Azure Dragon Pipe Co., Ltd, some suggestions and suggestions are given to solve the problems.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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