【正文】
遼寧科技大學(xué)本科生畢業(yè)設(shè)計(jì)(論文) 第 I 頁 福耀集團(tuán)財(cái)務(wù)報(bào)表分析 摘 要 對(duì)企業(yè)的財(cái)務(wù)報(bào)表分析就是對(duì)企業(yè)內(nèi)部的資產(chǎn)負(fù)債表、利潤(rùn)表以及現(xiàn)金流量表進(jìn)行分析。財(cái)務(wù)報(bào)表分析能夠使企業(yè)更加了解企業(yè)自身發(fā)展所存在的優(yōu)點(diǎn)與缺點(diǎn),從而更好地?fù)P長(zhǎng)避短。對(duì)具體的財(cái)務(wù)指標(biāo)的分析,也能夠更加具體的了解企業(yè)現(xiàn)狀,了解企業(yè)的盈利能力、營(yíng)運(yùn)能力、償債能力和發(fā)展能力。從而使企業(yè)自身能更好的發(fā)掘潛力,避免短板;也能增加投資者對(duì)企業(yè)的信心,從而樹立健康偉大的企業(yè)形象。本文選擇福耀玻璃工業(yè)集團(tuán)股份有限公司的財(cái)務(wù)報(bào)表作為研究對(duì)象,對(duì)福耀集團(tuán)近三年的財(cái)務(wù)報(bào)表進(jìn)行分析。同時(shí)參考我國(guó)玻璃制 造業(yè)的行業(yè)特點(diǎn)與發(fā)展歷程,并且結(jié)合所學(xué)專業(yè)理論知識(shí)和方法,進(jìn)一步分析和評(píng)價(jià)福耀集團(tuán)近幾年的財(cái)務(wù)狀況。從對(duì)福耀集團(tuán)盈利能力分析、營(yíng)運(yùn)分析、償債能力分析和發(fā)展能力分析中發(fā)現(xiàn)福耀目前存在的問題,并針對(duì)這些問題提出具體的解決措施和建議。 關(guān)鍵詞 : 財(cái)務(wù)報(bào)表;財(cái)務(wù)分析; 問題和措施 遼寧科技大學(xué)本科生畢業(yè)設(shè)計(jì)(論文) 第 II 頁 Fuyao Group Financial Statement Analysis Abstract Financial Statement Analysis refers to the corporate balance sheet, ine statement and cash flow statement for analysis. Financial statement analysis enables panies to better understand the advantages and disadvantages of the existence of their own development , so as to better avoid weaknesses . Analysis of financial indicators , but also to a more specific understanding of the corporate status quo , to understand profitability , operations , solvency and development capability. So that enterprises can better explore their own potential , to avoid short board ,also increase investors39。 confidence in the enterprise, and thus establish a healthy great corporate image. Select the financial statements herein Fuyao Glass Industry Group as the research object, Fuyao Group financial statements for the past three years were analyzed. Also refer to the industry characteristics and development process of China39。s glass industry, and professional knowledge and learning methods bined with further analysis and evaluation of Fuyao Group 39。s financial position in recent years . From the analysis of Fuyao Group profitability , operational analysis, solvency analysis and development capacity analysis found Fuyao existing problems and propose specific measures and remendations for solving these problems. Key words: Financial statements , Financial analysis, Issues and measures 遼寧科技大學(xué)本科生畢業(yè)設(shè)計(jì)(論文) 第 III 頁 目 錄 1 緒論 ................................................................................................................................. 1 論文選題背景 ......................................................................................................... 1 國(guó)內(nèi)外研究現(xiàn)狀 ..................................................................................................... 1 國(guó)外研究現(xiàn)狀 ............................................................................................... 1 國(guó)內(nèi)研究現(xiàn)狀 ............................................................................................... 2 論文寫作目的 ......................................................................................................... 2 論文寫作方法 ......................................................................................................... 3 2 財(cái)務(wù)分析相關(guān)理論概述 ............................................................................................ 4 財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表分析概念 ............................................................................. 4 財(cái)務(wù)報(bào)表分析的內(nèi)容 ............................................................................................. 4 3 福耀集團(tuán)概述 .............................................................................................................. 5 4 福耀集團(tuán)財(cái)務(wù)分析 ..................................................................................................... 6 償債能力分析 ......................................................................................................... 6 短期償債能力分析 ....................................................................................... 6 長(zhǎng)期償債能力分析 ....................................................................................... 7 營(yíng)運(yùn)能力分析 ......................................................................................................... 7 總資產(chǎn)周轉(zhuǎn)率 ............................................................................................... 7 流動(dòng)資產(chǎn)周轉(zhuǎn)率 ........................................................................................... 7 應(yīng)收賬款周轉(zhuǎn)率 .............................................................