瀚蓝环境财务报表分析

发布时间：2018-07-06 08:03

本文选题：瀚蓝环境 + 财务报表　；参考：《西南交通大学》2015年硕士论文

【摘要】：中国正在处于市场经济过渡的改革关键时期,企业的高效、健康发展至关重要,直接影响到中国社会稳定和经济持续增长。实质性的改革影响是巨大的。不断深入的企业改革导致企业呈现多样化的组织形式和经营模式,财务活动越来越复杂。因此,越来越多的不同利益相关者更加关注财务报表研究,如何通过财务报表分析,去了解公司的经营成果和财务状况,如何更全面、客观地反映了公司的经营管理活动。但是,从简单的财务报表数据和年报文字中是很难得出实质性的评价结果。想要更深入的了解哪些蕴含在数字背后的信息,就需要利用一定的分析方法和分析技巧,同时结合公司的实际情况,对财务信息特别是财务报表的数据进一步全面深入的分析。本文从财务报表分析的理论框架入手,介绍了公司财务报表分析的基本概念及其常用的分析方法。采取查阅资料法、图表分析法等,从书籍、网络及期刊收集大量的同行业上市公司的财务数据,并从一个财务报表外部使用者的角度出发,以上市公司瀚蓝环境作为研究对象,选取了瀚蓝环境近十年的财务报表、年度审计报告及其他相关资料,对公司的资产负债表、利润表、现金流量表进行结构与趋势分析；运用财务分析和财务管理相关理论知识,使用杜邦分析法和沃尔评分法对公司的盈利能力、偿债能力、营运能力及现金创造能力等各方面分析；通过同行业数据对比综合分析公司的财务状况和经营成果,揭露公司存在的不足,并提出相应的改善意见,供公司高层管理者与决策者参考。
[Abstract]:China is in the key period of reform in the transition of market economy. The efficient and healthy development of enterprises is of great importance, which directly affects the social stability and sustained economic growth of China. The real impact of reform is enormous. With the deepening of enterprise reform, enterprises present diversified organizational forms and business models, and financial activities are becoming more and more complex. Therefore, more and more different stakeholders pay more attention to the study of financial statements, how to understand the company's operating results and financial situation through the analysis of financial statements, and how to reflect the company's management activities more comprehensively and objectively. However, from the simple financial statement data and annual report text is very difficult to produce substantive evaluation results. If we want to know more about the information behind the numbers, we need to make use of some analytical methods and techniques, and at the same time, combine the actual situation of the company, and further analyze the financial information, especially the data of financial statements. Starting with the theoretical framework of financial statement analysis, this paper introduces the basic concepts and common methods of financial statement analysis. By using the method of consulting data, chart analysis and so on, collecting a large number of financial data of listed companies in the same industry from books, networks and periodicals, and from the perspective of an external user of financial statements, taking the Hanlan environment of listed companies as the research object, This paper selects the financial statements, annual audit reports and other relevant information of Hanlan environment in the past ten years to analyze the structure and trend of the balance sheet, profit statement and cash flow statement of the company, and applies the theory of financial analysis and financial management to analyze the structure and trend of the company's balance sheet, profit statement and cash flow statement. Dupont analysis method and Warr scoring method are used to analyze the profitability, solvency, operating ability and cash creation ability of the company, and the financial status and operating results of the company are analyzed by comparing and synthetically analyzing the financial situation and operating results of the company through the comparison of the same industry data. To expose the shortcomings of the company, and put forward the corresponding suggestions for the company's top management and decision makers for reference.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F299.24;F275

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