M时装有限公司财务报表分析

发布时间：2018-01-03 13:38

本文关键词：M时装有限公司财务报表分析　出处：《陕西师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着市场经济全球化日趋明显,企业的竞争日趋激烈,金融市场的日趋成熟,现代企业的经营领域和组织形式日趋多样化,因此,企业的财务活动相当复杂。通过财务报表分析了解企业的经营成果和财务状况就显得愈发重要了。本文从财务报表分析的基本理论入手,阐述了财务报表的概念及种类,介绍了企业财务报表分析的基本概念及其常用的分析方法。然后选择M时装有限公司的财务报表作为研究的对象,以该上市公司自2009年至2012年四个会计年度的财务报表的数据为基础,结合其报表附注和其他有关的资料,系统地运用会计、财务分析及其财务管理等相关的理论课程的知识,以质量分析法为主,对该公司的财务报表进行了系统地、完整地分析,从而进行了资产负债表、利润表和现金流量表的结构和质量上进行了偿债能力、营运能力、获利能力等各方面的分析,并发现该公司存在的问题,并对其指标提出了修改性的建议。本论文一共由五个章节加一个结束语构成。第一章为绪论,主要介绍了该论文的研究意义、选题背景、研究思路和方法以及该论文的文献综述、创新之处与预期的成果；第二章为财务报表分析理论概述,主要介绍了财务报表的概念、种类,财务报表分析的概念、目的、意义及其分析时常用的方法等相关理论；第三章为M时装有限公司背景分析,主要介绍了M时装有限公司的基本公司概况及其所处的服装行业和休闲类服装行业背景；第四章为M时装有限公司基本财务指标分析,在这一章里主要从资产负债表、利润表和现金流量表等入手,运用比较和比率分析的方法,对M公司进行了偿债能力、营运能力、获利能力等各方面的分析。第五章为结论及改善对策,在这一章里主要是根据第四章的分析得出一个结论,找出M服装公司存在的问题,并提出建设性的改进。
[Abstract]:With the globalization of the market economy is increasingly clear, enterprises increasingly fierce competition, financial market matures, the field of business and organization form of modern enterprise diversification, therefore, the financial activities of enterprises is quite complex. Through analyzing the financial statements to understand the operating results and financial status of enterprises has become more and more important. Starting from the analysis of basic theory the financial statements, this paper expounds the concept and types of financial statements, introduces the basic concepts of analysis of corporate financial statements and analysis methods commonly used. Then select M Fashion Co. Ltd. the financial statements as the research object, to the listed companies from 2009 to 2012 four fiscal year financial statements based on data binding the statements and other related information system by using accounting theory, course related financial analysis and financial management and other knowledge, quality The amount of analysis mainly on the company's financial statements for the system, complete analysis of the balance sheet, income statement and cash flow statement of the structure and quality of solvency, operating capacity, profitability and other aspects of the analysis, and found that the company's problems, and the the index put forward modification suggestion.
This thesis consists of five chapters and a conclusion. The first chapter is the introduction, mainly introduces the research significance, the research background, research ideas and methods and the literature review of this thesis, the innovation and the expected results; the second chapter is the analysis of financial statements theory overview, mainly introduces the concept. The financial statements of the concept, types, analysis of the financial statements of the purpose, significance and analysis methods and related theory; the third chapter is the analysis of the M Fashion Co. Ltd., mainly introduced the basic M Fashion Co. Ltd. and the garment industry and leisure clothing industry background; the fourth chapter is the analysis of the basic financial M Fashion Co., Ltd., in this chapter, mainly from the balance sheet, income statement and cash flow statement etc., using the method of comparative analysis and the ratio of M, company solvency, The analysis of operation capacity, profitability and so on. The fifth chapter is the conclusion and improvement measures. In this chapter, we draw a conclusion based on the analysis of the fourth chapter, find out the problems of M clothing company, and put forward constructive improvement.

【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.86

【引证文献】