陕西煤业股份有限公司财务分析与评价

发布时间：2018-05-24 13:48

本文选题：陕西煤业 + 财务分析　；参考：《宁夏大学》2017年硕士论文

【摘要】：随着市场经济的迅速发展,以及各行业不断的变革更新,企业的财务状况开始引起国家越来越多的关注。在市场经济条件下,企业的经营环境不仅复杂而且存在很大的不确定性,加之,企业之间的竞争日趋激烈,所以,企业在生产经营管理上存在的问题就会显露出来。因此,对企业进行财务分析就显得尤为重要,通过进行财务分析发现并解决企业存在的问题。本论文首先阐述了财务分析与评价的国内外研究现状以及相关理论综述,对财务分析的理论、主要内容和目的等方面进行了研究,确定了财务分析的基础、方法,为文章提供了理论支持。其次,以陕西煤业股份有限公司为研究对象,根据该公司所处的行业、公司过去的发展情况和目前状况以及公司未来的发展战略,以该公司2013年至2015年的财务数据为基础,对公司的财务状况质量与财务能力进行分析,并且运用杜邦分析法对公司进行综合财务分析。最后,通过上述一系列分析,找出该公司在经营和管理上存在的一些问题,针对存在的问题,结合企业目前的经营情况,为公司提出合理可行的建议,同时,可以为同行业其他企业的经营管理者起到借鉴作用。
[Abstract]:With the rapid development of market economy and the constant innovation of various industries, the financial situation of enterprises has begun to attract more and more attention. Under the condition of market economy, the management environment of enterprises is not only complicated but also has great uncertainty. In addition, the competition among enterprises is becoming more and more fierce, so the problems in the production and management of enterprises will be revealed. Therefore, the financial analysis of enterprises is particularly important, through financial analysis to find and solve the problems existing in enterprises. In this paper, the current situation of financial analysis and evaluation at home and abroad and related theories are reviewed, the theory, main content and purpose of financial analysis are studied, and the foundation and method of financial analysis are determined. It provides theoretical support for the article. Secondly, taking Shaanxi Coal Industry Co., Ltd. as the research object, based on the company's financial data from 2013 to 2015, according to the industry in which the company is located, the company's past development and current situation and the company's future development strategy. The financial quality and financial ability of the company are analyzed, and the comprehensive financial analysis of the company is carried out by DuPont analysis. Finally, through the above series of analysis, find out some problems in the management and management of the company, in view of the existing problems, combined with the current operating situation of the enterprise, put forward reasonable and feasible suggestions for the company, at the same time, It can serve as a reference for the managers of other enterprises in the same industry.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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