RST公司财务诊断及改进研究

发布时间：2018-01-09 19:15

  本文关键词：RST公司财务诊断及改进研究　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

  更多相关文章： 财务诊断 比较分析法 因素分析法 哈佛分析框架

【摘要】：由于过快地投资增长,有一些行业明显出现了投资过热的问题,集中体现在房地产、钢铁等行业的需求增速远远低于供给扩张的速度,导致投资速度与消费速度严重不匹配。在这种情况下,建材行业面临着严重的去产能压力。而优化企业的财务管理,及时发现潜在的财务问题,是有利于企业在当前经济形势下得以生存,并取得发展的。相比于传统意义上的财务分析,财务诊断是一种是以企业内部条件以及外部环境为出发点,对企业的财务进行分析,以发现其中隐藏的问题,并通过充分的财务数据加以佐证,帮助企业解决财务问题而提出的一种切实可行的改良方案。目前,我国关于建材行业财务诊断的研究较少。因此,对建材企业进行财务诊断应具有重要意义。在本文中,将在哈佛分析框架下,依次对被研究公司进行战略、会计、财务、前景等方面的分析。其中,在战略部分中,将结合企业内外部环境的具体情况;在会计部分中重点判断公司在会计政策及会计估计上的管理水平;在财务部分中将运用比较分析法、因素分析法、改进后的帕利普分析体系;在前景部分中将引用财务预警模型进行判断。经过上述四个步骤,可以发现该公司在内部控制、企业产品结构、企业业务、销售机制等方面存在漏洞。针对诊断结果,在战略方面、会计管理方面、财务管理方面提出改进措施。随着山西省在建材行业支持力度的提高,RST公司在完成战略、会计及财务等方面的改进之后,很有可能在山西省成为一家举足轻重的建材企业。本文认为,因未能了解同行业竞争对手年报之外的资料,在对RST公司进行前景分析时,未能合理考虑到竞争对手各自的战略现状及战略变更对RST公司发展的影响。以及在对RST公司前景分析时,所采用的改进后的F值模型是对我国各上市公司进行统计分析后得出的,在对某行业预测时,有出现偏差的可能。
[Abstract]:Due to the rapid growth of investment, some industries have obviously overheated investment problems, mainly reflected in the real estate, steel and other industries, the growth rate of demand is far lower than the pace of expansion of supply. In this case, the building materials industry is faced with serious pressure to eliminate production capacity. And optimize the financial management of enterprises, timely find potential financial problems. Compared with the traditional financial analysis, the financial diagnosis is based on the internal conditions and external environment. This paper analyzes the financial affairs of enterprises in order to find the hidden problems, and through the sufficient financial data to prove, to help enterprises solve the financial problems and put forward a practical improvement scheme. At present. There are few researches on financial diagnosis of building materials industry in our country. Therefore, it should be of great significance to make financial diagnosis of building materials enterprises. In this paper, under the framework of Harvard analysis, we will carry on the strategy to the studied company in turn. Accounting, finance, prospects and other aspects of the analysis. Among them, in the strategic part, will be combined with the specific situation of the internal and external environment of the enterprise; In the accounting part, the management level of accounting policy and accounting estimate is judged. In the financial part will use the comparative analysis method, the factor analysis method, the improved Palip analysis system; After the above four steps, the company can be found in the internal control, enterprise product structure, business. There are loopholes in sales mechanism and so on. Aiming at the diagnosis result, the improvement measures are put forward in the aspects of strategy, accounting management and financial management. With the improvement of Shanxi Province's support in building materials industry. RST company in the completion of strategic, accounting and financial improvements, it is likely to become a significant building materials in Shanxi Province. Unable to understand the information other than the annual reports of competitors in the same industry, when analyzing the prospects of RST Company. Failed to take into account the competitors' respective strategic status quo and the impact of strategic changes on the development of RST Company. And in the analysis of the future of RST Company. The improved F-value model is obtained from the statistical analysis of the listed companies in our country. There is a possibility of deviation in the prediction of a certain industry.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7
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本文编号：1402305