上海电力公司财务分析研究

发布时间：2018-03-02 06:42

本文关键词： 财务分析电力企业财务指标　出处：《长安大学》2014年硕士论文　论文类型：学位论文

【摘要】：财务分析是企业经营、管理的重要组成部分，通过对企业报表和其他相关资料的分析，对企业的财务状况和经营成果进行剖析，反映企业经营中的利得损失，为经营决策提供参考依据。目前我国普遍采用的财务分析方法有比率分析法、趋势分析法、比较分析法，同时结合各种分析方法，从企业的偿债能力、营运能力、盈利能力、发展能力四个方面进行综合全面分析。电力行业作为国家重要的能源部门在社会和经济发展中扮演着关键角色，是其他行业的基础，也与人们的日常生产和生活密切相关。目前，我国学者对财务分析理论的研究不断深入，在不同的行业也根据行业特点提出不同的财务分析体系理论，但对于电力行业财务分析仍涉及较少。本文通过对以往相关文献的研究，，以及对电力行业的分析，在已有财务分析体系的基础上提出电力行业财务分析体系，对电力行业财务分析内容进行补充。主要包括环境分析、资产分析、负债分析、利润分析、财务指标分析五个方面。上海电力公司是一家大规模的发电和配电公司，主要经营电力和热力的生产和销售，上海是中国最大的电力生产商。本文以上海电力公司为例，对其2010年——2013年的财务状况进行分析，通过对其发展环境、竞争格局、战略优势的分析，结合财务报表、财务指标的全面分析，对其财务状况进行综合评价。指出其资本结构相对稳定，获利能力保持不断上升的水平，发展前景较好；但同时也存在着环境压力大、偿债能力有待提高、股权结构不合理、发电成本高等问题。本文认为，上海电力公司在未来的发展中应实施可持续发展战略，走经济环保道路；优化股权结构；提高偿债能力，降低财务风险；有效控制成本，扩大市场规模；健全财务分析体系。
[Abstract]:Financial analysis is an important part of enterprise operation and management. Through the analysis of enterprise report forms and other relevant information, the financial situation and operating results of the enterprise are analyzed to reflect the gains and losses in the operation of the enterprise. At present, the financial analysis methods commonly used in our country include ratio analysis, trend analysis, comparative analysis, and combining with various analysis methods, from the aspects of enterprise's solvency, operation ability, profitability, and so on, the financial analysis methods commonly used in our country include ratio analysis method, trend analysis method, comparative analysis method and so on. Comprehensive and comprehensive analysis is carried out in four aspects of capacity development. The electricity industry, as an important energy sector in the country, plays a key role in social and economic development, is the foundation of other industries, and is closely related to people's daily production and daily life. Chinese scholars have studied financial analysis theory deeply, and put forward different financial analysis system theory according to industry characteristics in different industries. However, the financial analysis of electric power industry is still less involved. This paper puts forward the financial analysis system of electric power industry on the basis of the existing financial analysis system through the research of previous related literature and the analysis of electric power industry. It mainly includes five aspects: environmental analysis, asset analysis, liability analysis, profit analysis and financial index analysis. Shanghai Power Company is a large-scale power generation and distribution company, mainly engaged in the production and sale of electricity and heat. Shanghai is the largest power producer in China. The financial situation from 2010 to 2013 is analyzed. Through the analysis of its development environment, competition pattern, strategic advantages, and the comprehensive analysis of financial statements and financial indicators, It is pointed out that its capital structure is relatively stable, its profitability keeps rising level, and its development prospects are better, but there are also great environmental pressures, the ability to repay debt to be improved, and the unreasonable equity structure. This paper holds that Shanghai Electric Power Company should implement the strategy of sustainable development, take the path of economic and environmental protection, optimize the ownership structure, improve the solvency, reduce the financial risk, and effectively control the cost in the future development of Shanghai Electric Power Company. Expand the market scale and improve the financial analysis system.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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