【正文】 齊 齊 哈 爾 大 學(xué) 畢業(yè)設(shè)計(jì)（論文） 題 目 三一重工股份有限公司財(cái)務(wù)分析 院（系） 經(jīng)濟(jì)管理學(xué)院 2020 年 6 月 15 日 齊齊哈爾大學(xué)畢業(yè)設(shè)計(jì) (論文 ) I 摘 要 隨著社會(huì)的進(jìn)步，經(jīng)濟(jì)逐漸向全球蔓延。經(jīng)濟(jì)這一代名詞也已經(jīng)成為全球最熱門的話題。在經(jīng)濟(jì)領(lǐng)域中，人們通過(guò)對(duì)財(cái)務(wù)報(bào)表的分析進(jìn)行各項(xiàng)研究，得到相關(guān)的結(jié)論做以投資、籌資等各項(xiàng)資本活動(dòng)。相關(guān)利益者只有充分重視財(cái)務(wù)報(bào)表所反映的問(wèn)題并 加以分析，才能使利益集團(tuán)獲得更大的收益。本文選取三一重工股份有限公司（股票代碼：600031） 20202020 年度財(cái)務(wù)報(bào)表進(jìn)行分析，運(yùn)用趨勢(shì)分析法和杜邦分析法等方法對(duì)公司進(jìn)行財(cái)務(wù)分析。研究了三一重工償債，盈利，運(yùn)營(yíng)及發(fā)展四個(gè)方面的能力。得出了三一重工成本費(fèi)用高，應(yīng)收項(xiàng)目多以及負(fù)債金額巨大三方面問(wèn)題。并提出了合理控制成本費(fèi)用、加強(qiáng)應(yīng)收賬款的管理以及適度舉債經(jīng)營(yíng)的改進(jìn)性建議。 關(guān)鍵詞 ： 盈利能力；財(cái)務(wù)分析；杜邦分析 齊齊哈爾大學(xué)畢業(yè)設(shè)計(jì) (論文 ) II Abstract With the progress of society, the economy gradually spreading to the world. The economy has bee synonymous with the world39。s most popular topic. In the economic sphere, the people through the analysis of the financial statements for the various studies done by the relevant conclusions of the investment, financing and other capital activities. Only full attention to stakeholder issues reflected in the financial statements and analyze them in order to make greater gains interest groups. This paper selects Sany Heavy Industry Co. (ticker symbol: 600031) annual financial statements for 20202020 were analyzed using trend analysis and DuPont analysis methods such as financial analysis of the pany. Studied Sany debt, earnings, operating and developing four capacities. Sany obtained high costs, receivables and liabilities of a huge amount more than three aspects. And put forward reasonable control costs, strengthen management of accounts receivable and moderate leverage improvement remendations. Keywords: Profitability。 Financial analysis。 Dupont analysis 齊齊哈爾大學(xué)畢業(yè)設(shè)計(jì) (論文 ) III 目 錄 摘 要 ......................................................................................................................................... I Abstract ...................................................................................................................................... II 一、公司簡(jiǎn)介 ............................................................................................................................ 1 （一）公司基本情況 .......................................................................................................... 1 1．基本情況 ................................................................................................................ 1 2．人員結(jié)構(gòu) ................................................................................................................ 1 3．資本事項(xiàng) ................................................................................................................ 2 （二）財(cái)務(wù)報(bào)表分析 .......................................................................................................... 4 1．資產(chǎn)負(fù)債表分析 .................................................................................................... 4 2．利潤(rùn)表分析 ............................................................................................................ 6 3．現(xiàn)金流量表分析 .................................................................................................... 7 二、三一重工財(cái)務(wù)指標(biāo)分析 .................................................................................................... 9 （一）運(yùn)營(yíng)能力分析 .......................................................................................................... 9 1．存貨周轉(zhuǎn)率 ............................................................................................................ 9 2．應(yīng)收賬款周轉(zhuǎn)率 .................................................................................................. 10 3．固定資產(chǎn)周轉(zhuǎn)率 .................................................................................................. 11 4．總資產(chǎn)周轉(zhuǎn)率 ...................................................................................................... 12 5．運(yùn)營(yíng)能力綜合分析 .............................................................................................. 13 （二）償債能力分析 ........................................................................................................ 14 1．短期償債能力分析 .............................................................................................. 14 2．長(zhǎng)期償債能力分析 .............................................................................................. 16 3．償債能力綜合分析 .............................................................................................. 19 （三）盈利能力分析 ........................................................................................................ 19 1．盈利能力 .............................................................................................................. 19 2．盈利能力綜合分析 .............................................................................................. 21 3．盈利質(zhì)量 .............................................................................................................. 22 （四）發(fā)展能力分析 ........................................................................................................ 22 1．發(fā)展能力指標(biāo)分析 .............................................................................................. 22 2．發(fā)展能力綜合分析 .............................................................................................. 24 三、三一重工杜邦分析 .......................................................................................................... 26 齊齊哈爾大學(xué)畢業(yè)設(shè)計(jì) (論文 ) IV （一）杜邦分析的意義 .................................................................................................... 26 （二）對(duì)凈資產(chǎn)收益率的分析 ........................................................................................ 26 （三）分解分析過(guò)程 ........................................................................................................ 28 四、三一重工存在的問(wèn)題 ...................................................................................................... 30 （一）應(yīng)收賬款周轉(zhuǎn)速度低 ..............................................................