星河生物财务分析及对策研究

发布时间：2018-12-21 19:36

【摘要】：随着经济的快速发展,企业将面临更加激烈的市场竞争,导致企业的生存和发展都将接受更加艰难的挑战,要想在现今市场竞争中占得一席,就必须及时有效的对企业财务和经营状况进行分析,找出企业存在的漏洞,并提出有效的解决方案以保证企业不断进步发展。生物科技行业是新兴的高科技产业,我国21世纪以来一直走工业化道路,面临着资源和环境的双重压力。在这种形势下,为了缓解经济发展瓶颈制约,国家提倡要抓住生物科技发展的机遇,把生物产业作为重点战略产业加快发展。本文选取这一行业的典型企业——星河生物科技有限公司进行财务分析,对行业内企业有一定的借鉴意义。逡本文运用结构分析法、趋势分析法、比率分析法、杜邦分析法对星河生物的财务状况进行纵向分析,然后运用雷达图分析法将星河生物与裕国菇业、天厨菇业两家行业内优秀企业相关数据进行横向对比分析。通过分析发现,公司近年总资产和总负债增长都不稳定,面临连续亏损,公司存在资本结构不合理、固定资产利用效率低、存货积压、应收账款周转不灵以及成本费用过高等问题,并针对上述问题提出优化资本结构,减轻偿债压力、加快应收账款的回收速度、提高固定资产使用效率、积极对存货进行处理、完善成本管理,降低成本费用、加强战略性投资,扩大资产增长规模等六个方面的建议。总之,希望通过对各种分析方法的正确运用,使财务分析结果客观有效,从而挖掘公司潜力,为管理者决策提供合理参考,提高决策的合理性。
[Abstract]:With the rapid development of economy, enterprises will face more fierce market competition, leading to the survival and development of enterprises will accept more difficult challenges, in order to occupy a place in the current market competition, It is necessary to analyze the financial and management situation of the enterprise in time and effectively, find out the loopholes existing in the enterprise, and put forward effective solutions to ensure the continuous progress and development of the enterprise. Biotech industry is a new high-tech industry. Since the 21st century, China has been taking the road of industrialization, facing the dual pressure of resources and environment. In this situation, in order to ease the bottleneck of economic development, the state advocates to seize the opportunity of the development of biotechnology and to speed up the development of biological industry as a key strategic industry. This paper selects Xinghe Biotechnology Co., Ltd, a typical enterprise in this industry, to carry on financial analysis, which has certain reference significance to the enterprises in the industry. In this paper, structural analysis, trend analysis, ratio analysis and DuPont analysis are used to analyze the financial status of the Xinghe biology longitudinally, and then radar map analysis is used to analyze the Xinghe biology and the mushroom industry of Yuguo. Tian Kitchen mushroom industry in the two industries outstanding enterprise data for horizontal comparison and analysis. Through analysis, it is found that the growth of total assets and total liabilities is unstable in recent years, the company faces continuous losses, the company has unreasonable capital structure, low utilization efficiency of fixed assets, and inventory backlog. The problems such as poor turnover of accounts receivable and excessive cost and expense are put forward to optimize the capital structure, reduce the pressure of debt service, speed up the recovery of accounts receivable, improve the efficiency of the use of fixed assets, and actively deal with inventory. Six suggestions are put forward, such as perfecting cost management, reducing cost, strengthening strategic investment and expanding the scale of asset growth. In a word, it is hoped that through the correct application of various analytical methods, the results of financial analysis will be objective and effective, so as to tap the potential of the company, provide reasonable reference for managers to make decisions, and improve the reasonableness of decision making.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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