昌九生化公司财务分析及问题诊断研究

发布时间：2018-03-01 20:02

本文关键词： 财务分析财务诊断综合分析　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业的财务报告能够较完整地反映一个企业在某一时点或一定时期的基本财务状况、经营成果、现金流量的情况以及其他一些财务管理信息。公司管理层对企业财务信息的正确理解与利用有利于企业认识过去、评价现状及把握将来。但是仅仅从公司的财务报告中的数据及文字上是得不出真正成果的，而是企业管理者要结合公司实际情况，利用一些财务分析方法，并且正确认识非正常影响因素对财务报告的影响及其本身的局限性，进而对财务报告中的三大报表和附注进行全面的综合分析，以便得出科学的、合理的财务管理与经营管理决策，这就是所说的财务分析诊断。财务报表分析主体只有通过有效的财务分析及对其存在的问题的进行诊断，才能使公司经营决策者与财务信息使用者得到企业正真的经营成果信息以及财务状况的真实信息，从而能够对企业实施有效地指导与管理决策，使企业健康的发展。本文首先介绍国内外有关财务分析诊断的文献，对其加以总结；其次简述财务分析与财务诊断的理论。然后主要通过结构分析法、趋势分析法和比率分析法等方法来分析昌九生化公司近五年来的主要财务信息与数据，尤其是2012年度和2013年度的财务信息与数据，包括近五年的资产负债表、利润表、现金流量表及财务报表附注，，找出昌九生化公司报表中各项目结构及其比率和公司主要财务指标近五年来的变化状况及变化趋势；最后利用财务综合分析法——雷达图分析法、改进的杜邦分析法和连环替代分析法——分析研究公司财务报表中数据信息以及财务指标变化的原因因素及其内在联系，以便企业能够根据分析结果做出正确的改善措施，从而提高企业的经营管理能力与企业自身价值。基于对昌九生化公司的上述财务分析及问题诊断研究后，笔者基本掌握了昌九生化公司的财务状况以及经营业绩，指出昌九生化公司在经营管理方面存在的问题和隐患，并帮助企业管理层和相关的财务报表使用者提出一些具有合理性的优化建议。
[Abstract]:The financial report of an enterprise can relatively completely reflect the basic financial situation and operating results of an enterprise at a certain point or in a certain period of time, Cash flow and other financial management information. The correct understanding and utilization of corporate financial information by the management of the company is conducive to the understanding of the past. Evaluate the current situation and grasp the future. But only from the company's financial report data and words is not true results, but business managers should combine the actual situation of the company, using some financial analysis methods, And correctly understand the impact of abnormal factors on the financial report and its own limitations, and then comprehensive analysis of the three statements and notes in the financial report, in order to obtain a scientific, Reasonable financial management and management decision, which is called financial analysis diagnosis. The main body of financial statement analysis only through effective financial analysis and the diagnosis of its existing problems. Only in this way can the decision-makers and the users of financial information get the true information of the business results and the real information of the financial situation, so that they can effectively guide and manage the decisions and make the healthy development of the enterprises. This paper first introduces the literature about financial analysis and diagnosis at home and abroad, summarizes it, then briefly describes the theory of financial analysis and diagnosis. Methods such as trend analysis and ratio analysis are used to analyze the major financial information and data of Changjiu Biochemistry Company in the past five years, especially in 2012 and 2013, including the balance sheet and income statement for the past five years. The cash flow statement and the notes to the financial statements are used to find out the changes and trends of each item structure and its ratio in the statements of Changjiu Biochemistry Company and the main financial indicators of the company in the past five years. Finally, we use the comprehensive financial analysis method, the radar chart analysis method, to find out the changes and trends in the past five years. Improved DuPont Analysis and chain substitution Analysis-Analysis and study of the reasons for the change of data information and financial indicators in the company's financial statements and their internal links, so that enterprises can make correct improvement measures based on the results of the analysis. In order to improve the management and management of enterprises and their own value. Based on the above financial analysis and problem diagnosis of Changjiu Biochemistry Company, the author basically grasps the financial status and operating performance of Changjiu Biochemistry Company, and points out the problems and hidden dangers in the management of Changjiu Biochemistry Company. And help enterprise management and related financial statement users to put forward some reasonable optimization suggestions.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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