抚顺特钢财务分析与评价

发布时间：2018-02-23 16:47

本文关键词： 财务报表分析抚顺特钢综合绩效分析　出处：《西南交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：钢铁工业是我国国民经济的重要组成部分,我国是世界第一的产钢大国,也是世界最大的钢材消费国,随着钢铁工业的发展和钢铁工业的多元化,特钢的需求量正在逐步的增加,以发达工业化国家经验看出,在国家的钢铁行业进入成熟期以后,优、特钢的比重将逐步提高,特钢这个隶属于新兴能源行业的材料即将迎来一个飞速发展的时期,必将成为钢铁行业中新兴的朝阳行业。本文在对抚顺特钢的公司相关情况以及整个特钢行业进行介绍的基础上对国内外有关财务报表的分析理论以及有关的文献进行了叙述,以抚顺特钢2009年到2013年经审计对外公布的财务报表数据为研究基础,先简要对比分析了抚顺特钢的财务数据,然后在基本财务数据分析上对比分析了该公司的经营业绩和财务状况,对公司的盈利能力、偿债能力、发展能力进行了全面分析,在此基础上,采用雷达图、杜邦分析等相关分析方法对该公司的报表进行了综合绩效分析和评价,最后用财务矩阵分析方法以及因素分析方法,对该公司的财务活动进行了剖析,就面临的财务问题进行分析,提出了相关结论和建议。
[Abstract]:The iron and steel industry is an important part of our national economy. China is the largest steel producing country in the world and the largest steel consumer in the world. With the development of iron and steel industry and the diversification of iron and steel industry, The demand for special steel is gradually increasing. From the experience of developed and industrialized countries, we can see that after the country's steel industry enters the maturity period, the proportion of excellent and special steel will gradually increase. Special Steel, a material belonging to the emerging energy industry, is about to usher in a period of rapid development. On the basis of introducing the relevant situation of Fushun Special Steel Company and the whole special steel industry, this paper describes the analysis theory and related documents of the financial statements at home and abroad. Based on the financial statement data published by audit from 2009 to 2013, the financial data of Fushun Special Steel are compared and analyzed. Then, on the basis of the analysis of the basic financial data, the paper compares and analyzes the company's operating performance and financial situation, and makes a comprehensive analysis of the company's profitability, solvency and development ability. On this basis, the radar map is used. Dupont analysis and other related analysis methods to the company's financial statements for comprehensive performance analysis and evaluation, finally using the financial matrix analysis method and factor analysis method, the financial activities of the company were analyzed. The financial problems are analyzed, and some conclusions and suggestions are put forward.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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