湖南盐业股份有限公司财务能力研究

发布时间：2018-01-11 16:14

本文关键词：湖南盐业股份有限公司财务能力研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：财务能力是企业能力系统的重要组成部分，它对企业的生存和发展具有重要意义。盐业作为一个已经拥有两千多年历史的古老行业，，国家一直以来对其实行专营管制，但是随着市场的开放，盐业受到的冲击和威胁越来越大，逐渐失去原有的专营优势。湖南盐业股份有限公司作为省重点上市后备企业，已通过重组初步完成体制改革，在面临着外部压力的同时也存在一些重组之后的遗留问题，良好的财务能力是其长远稳健发展的重要前提和保障。因此本文试图对湖南盐业股份有限公司的财务能力进行分析和评价，为公司财务能力的提升和优化提供思路。本文在对财务能力理论进行探索的基础之上，指出财务能力作为企业能力的子系统，是企业施加于财务可控资源的作用力，包括财务管理的效果表现和财务控制的作用体现。财务能力主要由财务控制能力、财务活动能力和财务表现能力构成，其中，财务活动能力和财务表现能力是管理效果的具体表现，财务控制能力则是控制的具体作用体现。依据财务能力的基本框架，并结合公司的实际情况，本文设计了财务能力的具体评价指标体系，以对公司进行全面系统的财务能力分析。评价的指标体系由定量指标和定性指标共20项构成，较好地避免了传统分析体系过于刚性和不全面的弱点，所采用的评价方法主要包括比率分析法、对比分析法及趋势分析法等。在对公司本身进行财务能力分析的同时，相应地采用了行业平均水平和上市的相关法规作为对比分析的依据，以增强分析的全面性和现实有用性。分析发现湖南盐业股份有限公司作为一家经改制重组设立的盐业公司，在管理上存在较多问题。针对分析所发现的公司在财务活动、财务表现和财务控制上的问题，本文从财务管理、财务控制两个方面提出了相对应的改进对策，并从问题的根源上提出了相对应的保障措施。本文的研究表明，在传统财务分析的基础上，增加对财务控制能力和财务活动能力的分析能够起到很好的补充和问题挖掘作用，财务控制能力的缺陷往往是造成财务活动能力和财务表现能力不足的重要原因，财务活动能力与财务表现能力之间也存在一定的联动性，三者相互补充、相互作用，共同构成了企业的财务能力系统。
[Abstract]:Financial capability is an important part of enterprise capability system, which is of great significance to the survival and development of enterprises. Salt industry as an ancient industry with a history of more than 2,000 years. The country has been implementing monopoly control, but with the opening of the market, the salt industry has been subjected to more and more shocks and threats. Hunan Salt Industry Co., Ltd., as a provincial key listed reserve enterprise, has completed the system reform through reorganization. In the face of external pressure, but also some of the remaining problems after the reorganization. Good financial ability is an important prerequisite and guarantee for its long-term and steady development. Therefore, this paper attempts to analyze and evaluate the financial ability of Hunan Salt Industry Co., Ltd. To improve and optimize the financial ability of the company. On the basis of exploring the theory of financial capability, this paper points out that financial capability as a subsystem of enterprise capability is the force that enterprises exert on financial controllable resources. Financial ability is mainly composed of financial control ability, financial activity ability and financial performance ability. The financial activity ability and the financial performance ability are the concrete performance of the management effect, the financial control ability is the concrete function embodiment of the control, according to the basic frame of the financial ability, and unifies the actual situation of the company. In this paper, a specific evaluation index system of financial capability is designed to analyze the financial ability of the company in a comprehensive and systematic way. The evaluation index system consists of 20 quantitative and qualitative indicators. It avoids the weakness of the traditional analysis system which is too rigid and incomplete. The evaluation methods used mainly include the ratio analysis method. Comparative analysis and trend analysis. In the analysis of the financial capacity of the company itself, the corresponding industry average level and listed laws and regulations as the basis for comparative analysis. In order to enhance the comprehensiveness and practical usefulness of the analysis, it is found that Hunan Salt Industry Co., Ltd. is a salt company established through restructuring. There are many problems in management. In view of the problems found in financial activities, financial performance and financial control, this paper puts forward corresponding improvement countermeasures from two aspects: financial management and financial control. And put forward the corresponding safeguard measures from the root of the problem. The research in this paper shows that, on the basis of traditional financial analysis, adding the analysis of financial control ability and financial activity ability can play a good role in supplement and problem mining. The deficiency of financial control ability is often the important reason for the insufficiency of financial activity ability and financial performance ability, and there is a certain linkage between financial activity ability and financial performance ability, which complement each other. The interaction, together constituted the enterprise's financial ability system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.72

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