山东太阳纸业股份公司财务分析与评价研究

发布时间：2018-01-29 20:33

本文关键词： 太阳纸业财务报表财务指标杜邦分析　出处：《西安建筑科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：财务报表是财务信息的重要载体，是企业经营活动的缩影，对企业经济业务发生的轨迹进行全面、系统、综合记录；财务分析与评价是以企业财务报表和其他财务资料为依据，采用专门的工具和方法，分析企业经营活动增减变化趋势和原因，进而对企业的财务状况和经营成果进行综合分析与评价。本文首先阐述了财务分析与评价的目的、种类、方法与作用等相关基础理论，其次分析了我国造纸行业和山东太阳纸业的现状及存在的问题，主要表现为原材料供应矛盾突出、自主创新能力差、节能减排任务重、企业规模偏小、供需失衡和效益下滑等；进而在此基础上对山东太阳纸业财务分析与评价方案进行设计，方案既涵盖财务因素分析，也注重非财务因素分析，即财务因素分析方面，，趋势分析与结构分析并重，财务指标分析与综合财务分析同步，非财务因素分析包含行业和经营战略分析，其中财务指标分析又分为偿债能力、营运能力、盈利能力和发展能力四个维度，用杜邦分析法进行综合财务分析，用波特五力模型进行行业分析；最后以山东太阳纸业2009～2011年财务报表为基础数据，结合行业背景和公司战略对其进行财务分析，并根据财务分析结果对山东太阳纸业财务状况进行总结评价、针对问题给出相应建议。
[Abstract]:Financial statement is an important carrier of financial information and a microcosm of business activities. Financial analysis and evaluation is based on enterprise financial statements and other financial information, using special tools and methods to analyze the trends and reasons for the increase or decrease of business activities. Then the financial situation and business results of the enterprise comprehensive analysis and evaluation. This paper first describes the financial analysis and evaluation of the purpose, types, methods and functions of the relevant basic theory, and then analyzes the paper industry and Shandong Sun paper industry in China and the status quo and existing problems. Mainly for raw materials supply contradiction, poor independent innovation ability, energy saving and emission reduction task heavy, the enterprise scale is small, supply and demand imbalance and benefit decline; On this basis, the financial analysis and evaluation scheme of Shandong Sun Paper Industry is designed, which not only covers the financial factor analysis, but also pays attention to the non-financial factor analysis, that is, the financial factor analysis. Trend analysis and structural analysis, financial indicators analysis and comprehensive financial analysis synchronization, non-financial factor analysis includes industry and business strategy analysis, in which financial indicators analysis is divided into solvency, operational capacity. The four dimensions of profitability and development ability are analyzed by Dupont analysis method and industry analysis by Porter's five-force model. Finally, based on the financial statements of Shandong Sun Paper Company from 2009 to 2011, the financial analysis is carried out on the basis of the background of the industry and the company strategy. According to the results of financial analysis, the paper summarizes and evaluates the financial situation of Shandong Sun Paper Industry, and puts forward corresponding suggestions for the problems.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.83;F275

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