兰石重型装备股份公司财务分析模型构建及应用研究

发布时间：2018-06-18 11:55

本文选题：兰石重装 + 财务分析模型　；参考：《兰州大学》2013年硕士论文

【摘要】：经济全球化背景下,面临复杂多变、跌宕起伏的国内外经济金融环境,企业的经营风险和财务风险也越来越大。建立科学的财务分析体系,进行高质量的财务分析,向企业各层次决策者提供有价值的信息,以便决策者及时作出正确的决策,有助于化解和防范风险,防患于未然。本文以兰州兰石重型装备股份有限公司(以下简称兰石重装)财务分析模型的构建及应用为研究对象。首先,通过对财务分析理论的综述研究,为建立系统、科学的财务分析模型打好理论基础。其次,对兰石重装的财务分析工作开展现状进行了深入的分析,指出兰石重装目前面临发展瓶颈难以突破、财务管控能力弱、资产管理效率差、现有财务分析体系无法应对多变的内外部环境以及无法针对装备制造业进行分析等问题。然后,综合运用比较分析法、比率分析法、综合分析法等财务分析理论,密切结合兰石重装的实际,构建起了包括比较分析模型、综合分析模型及财务危机预警分析模型等内容的财务分析模型。最后,运用建立起来的财务分析模型,对兰石重装进行财务分析,运用分析结果,对其中存在的问题,提出有针对性的建议,为公司各层次的决策者提供必要的、有价值的信息,从而增强兰石重装的抵御和防范风险能力,为兰石重装持续、健康发展保驾护航。
[Abstract]:Under the background of economic globalization, enterprises are facing complex and changeable domestic and foreign financial environment, and the risks of business and finance are also increasing. Establishing a scientific financial analysis system, carrying out high-quality financial analysis, providing valuable information to the decision-makers at all levels of the enterprise, so that the decision-makers can make correct decisions in time, help to resolve and prevent risks, and prevent trouble in the early stages. In this paper, the construction and application of the financial analysis model of Lanzhou Lanshi heavy equipment Co., Ltd (hereinafter referred to as Lanshi heavy loading) as the research object. First of all, through the review of financial analysis theory, it lays a theoretical foundation for the establishment of a systematic and scientific financial analysis model. Secondly, the paper deeply analyzes the present situation of the financial analysis of Lanshi heavy loading, and points out that the Lanshi reload is faced with the bottleneck of development is difficult to break through, the financial control ability is weak, and the asset management efficiency is poor. The existing financial analysis system can not cope with the changing internal and external environment and equipment manufacturing industry analysis and other problems. Then, using the comparative analysis method, the ratio analysis method, the comprehensive analysis method and so on financial analysis theory, closely unifies the orchid stone reload reality, has constructed including the comparative analysis model. Comprehensive analysis model and financial crisis early-warning analysis model and other content of the financial analysis model. Finally, using the established financial analysis model, to carry on the financial analysis to the Orchid reload, using the analysis result, to put forward the pertinence suggestion to the existing problem, to provide the necessary for the company each level decision maker, Valuable information, so as to enhance the ability to resist and prevent the risk of orchid heavy loading, for the continued and healthy development of orchid reloading escort.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.4

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