晋西车轴股份有限公司财务状况分析

发布时间：2019-06-25 16:40

【摘要】：财务状况分析是以企业的基本经营活动为对象,以财务报表为主要数据来源,以分析和综合为主要方法,从而系统认识企业的过程,其目的是了解企业过去、评价现在并预测未来,以帮助企业利益关系人改善决策。其中,企业利益关系人即报表使用者,包括股权投资人、债权人、企业经营管理者、供应商、政府以及其他与企业相关的组织和个人。装备制造业是我国国民经济的重要支柱,是山西“十二五”转型发展的重要组成部分,因此,本文对山西装备制造业的代表晋西车轴进行财务状况分析,明确企业经营成果和财务状况,并对其未来发展提出经营及财务管理方面的建议。本文分为六个部分。第一部分是绪论,主要对研究背景和目的、研究思路和内容及研究方法进行阐述；第二部分是理论综述部分,主要是对财务报表分析的意义和理论进行阐述；第三部分是内外环境分析,从国家宏观调控和企业微观管理环境两方面来进行分析,对企业所处的市场环境进一步把握；第四部分是财务报表分析,对晋西车轴2007-2011年的三大财务报表进行了报表分析和指标分析,掌握了企业的偿债能力、营运能力、赢利能力和发展能力；第五部分是综合评价和建议,综合内外环境分析和财务报表分析的结果,对企业的财务状况进行评价,并给出财务管理方面的建议；第六部分是结论。
[Abstract]:Financial situation analysis is based on the basic business activities of enterprises, financial statements as the main data source, analysis and synthesis as the main method, so as to systematically understand the process of enterprises, the purpose of which is to understand the past of enterprises, evaluate the present and predict the future, in order to help enterprise stakeholders improve decision-making. Among them, the enterprise stakeholders are the users of the statement, including equity investors, creditors, business managers, suppliers, the government and other organizations and individuals related to the enterprise. Equipment manufacturing industry is an important pillar of our national economy and an important part of the transformation and development of Shanxi during the 12th five-year Plan period. Therefore, this paper analyzes the financial situation of Shanxi equipment manufacturing industry representative Jinxi axle, clarifies the operating results and financial situation of enterprises, and puts forward some suggestions on management and financial management for its future development. This paper is divided into six parts. The first part is the introduction, mainly on the research background and purpose, research ideas and contents and research methods; the second part is the theoretical summary, mainly on the significance and theory of financial statement analysis; the third part is the internal and external environment analysis, from two aspects of national macro-control and enterprise micro-management environment to further grasp the market environment in which enterprises are located. The fourth part is the financial statement analysis, which carries on the statement analysis and the index analysis to the three major financial statements of Jinxi axle from 2007 to 2011, and grasps the solvency, operation ability, profit ability and development ability of the enterprise. The fifth part is the comprehensive evaluation and suggestion, synthesizes the result of the internal and external environment analysis and the financial statement analysis, evaluates the financial situation of the enterprise, and gives the suggestion of financial management. The sixth part is the conclusion.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.4

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