海通证券的财务报表分析

发布时间：2018-01-23 22:42

本文关键词： 海通证券财务报表财务分析　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济体制的逐步发展和完善,市场主体层次日益丰富,数量不断壮大。作为一家上市公司而言,为提高信息的透明度,监管层要求其定期披露公司的重大信息,这其中就包含公司的财务报表,为利益相关方作出合理的战略决策提供依据。因此与企业的众多利益相关方(包括债权人、投资者、政府相关部门、企业内部高层管理人员等)都有着了解企业财务状况的强烈需求。因此熟悉上市公司的财务报表、掌握科学的财务报表分析方法有其存在的重要意义和价值。本文选取海通证券作为研究标的,主要从以下几个角度对其财务状况进行分析：第一步,首先从总体上对海通证券的资产负债表、利润表、现金流量表进行大致概括；第二步,采用传统的比率分析法、比较分析法对海通证券的偿债能力、营运能力、获利能力等方面展开细致分析；第三步,运用杜邦分析法、沃尔评分法、EVA(经济附加值)法对海通证券的财务状况做总体性的综合评判；第四步,对海通证券和中信证券这两家目前国内实力最雄厚的券商进行对比分析。通过以上四个层次的分析,以求对海通证券的财务状况有比较全面、深入、客观的把握。最后,对海通证券的财务状况做出总括性评价,并提出完善该公司财务状况的可行性建议。
[Abstract]:With the gradual development and improvement of the market economy system in our country, the level of the main body of the market is increasingly rich and the quantity is growing. As a listed company, it is necessary to improve the transparency of information. Regulators require them to disclose material information about the company on a regular basis, which includes the company's financial statements. To provide the basis for the stakeholders to make reasonable strategic decisions. Therefore, with a large number of stakeholders (including creditors, investors, relevant government departments). There is a strong need to understand the financial situation of the enterprise, so it is of great significance and value to be familiar with the financial statements of the listed companies and to master the scientific analysis methods of the financial statements. This paper selects Haitong Securities as the research object, mainly from the following angles to analyze its financial situation: the first step, first of all, from the overall balance sheet of Haitong Securities, income statement. A general summary of the statement of cash flows; The second step, using the traditional ratio analysis, comparative analysis of Haitong securities solvency, operating capacity, profitability and other aspects of the detailed analysis; The third step, the use of DuPont analysis, Vale scoring method and EVA (economic added value) method to make a comprehensive evaluation of the financial situation of Haitong Securities; 4th steps, Haitong Securities and Citic Securities, the two domestic strength of the two most powerful securities firm comparative analysis. Through the above four levels of analysis, in order to Haitong Securities financial situation is more comprehensive, in-depth. An objective grasp Finally, the financial situation of Haitong Securities is evaluated, and some feasible suggestions are put forward to improve the financial situation of Haitong Securities.
【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】：F832.39;F830.42

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