基于节能减排视角下S热力公司财务综合评价

发布时间：2018-03-04 13:18

本文选题：财务分析　切入点：节能减排　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务分析是现代企业经营与管理的重要组成部分,企业财务报表及相关资料能够反映出企业的经营情况与财务状况,为利益相关者的决策提供数据参考。目前,我国普遍采用的财务分析方法包括比较分析法、比率分析法、趋势分析法以及杜邦分析法,报表使用者结合各种不同的分析方法,对资产负债表、利润表和现金流量表进行深入地解析,以判断企业的偿债能力、盈利能力、营运能力与发展能力。热力行业是我国重要的能源部门,是社会与经济发展其他行业的基础产业,关系着人们的日常生活与生产活动。我国学者对热力行业财务报表的研究与分析不断深入,尤其是节能减排政策实施之后,热力公司的营业成本降低明显,经营活动产生的现金流量额也呈现显著下滑的趋势,公司的财务状况得到一定程度的改变。为了更清晰地了解与判断节能减排环境下热力公司的财务情况,本文以S热力公司作为具体案例,对其近5年的财务状况进行分析,评价节能减排政策对其的效力。具体研究内容包括以下几方面:首先,本文结合国内外研究成果与相关理论,对财务报表分析的概念、意义、目的以及主要方法进行整理与汇总,并详细地阐述了节能减排环境下财务报表的分析重点。其次,对S热力公司的发展背景及基本财务情况进行分析,结合资产负债表、利润表以及现金流量表,采用比较分析、趋势分析以及杜邦分析法等评价S热力公司近5年的财务情况,重点对节能减排政策实施前后的变化进行分析。再次,对节能减排政策与S热力公司业绩的影响效应展开定量分析,以判断节能减排环境下公司的财务状况。最后,根据定性与定量分析结果,提出优化S热力公司财务情况的建议,以增强公司在节能减排政策下的经营能力与财务管理水平;同时,也为其他热力企业降低营业成本、提高营业净利润提供一定的参考与借鉴。
[Abstract]:Financial analysis is an important part of modern enterprise management and management. Enterprise financial statements and related information can reflect the business situation and financial situation of the enterprise, and provide data reference for the decision of stakeholders. Financial analysis methods commonly used in China include comparative analysis, ratio analysis, trend analysis and DuPont analysis. The income statement and the statement of cash flow are analyzed in depth to judge the solvency, profitability, operating capacity and development capability of enterprises. The thermal industry is an important energy sector in China, and a basic industry for social and economic development in other industries. It is related to people's daily life and production activities. Our scholars' research and analysis on the financial statements of the thermal industry are deepening, especially after the implementation of energy-saving and emission reduction policies, the operating costs of thermal companies are obviously reduced. The amount of cash flow generated by operating activities has also shown a significant downward trend, and the financial position of the company has been changed to a certain extent. In order to understand and judge the financial situation of the thermal company in the environment of energy saving and emission reduction more clearly, This paper takes S Thermal Company as a specific case to analyze its financial situation in the past five years and evaluate the effectiveness of energy-saving and emission reduction policies. The specific research contents include the following aspects: first of all, Combined with domestic and foreign research results and related theories, this paper collates and summarizes the concept, significance, purpose and main methods of financial statement analysis, and expounds in detail the key points of financial statement analysis under the environment of energy saving and emission reduction. The development background and basic financial situation of S Thermodynamic Company are analyzed. Combined with balance sheet, profit statement and cash flow statement, comparative analysis, trend analysis and DuPont analysis are used to evaluate the financial situation of S Thermodynamic Company in the past 5 years. Third, quantitative analysis of the impact of energy-saving and emission reduction policies and S thermal company performance, in order to judge the financial situation of the company under the environment of energy conservation and emission reduction. According to the results of qualitative and quantitative analysis, the paper puts forward some suggestions to optimize the financial situation of S Thermal Company in order to enhance the management ability and financial management level of the company under the policy of energy saving and emission reduction, and at the same time, to reduce the operating cost for other thermal enterprises, Improve the net operating profit to provide certain reference and reference.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F299.24

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