财务分析方法及其应用论文-河北科技大学.docxVIP

河北科技大学毕业论文财务分析方法及其应用专 业 会 计 学 学 号学生姓名指导教师日 期2010 年 5月13日摘 要在社会主义市场经济条件下，企业的财务活动日趋复杂。与企业存在密切联系的各个利益群体时刻关注着企业财务活动的现状及发展趋势。企业管理当局也需要大量的、有价值的财务信息来维持企业目前在激烈竞争的市场上所处的地位并谋求进一步发展。因此，进行深入系统的财务分析，为有关方面及时提供这些财务信息，是企业财务管理工作中十分重要的方面。通过财务分析，可以全面地了解企业的经营和财务状况，评价企业的经营业绩，明确企业的竞争地位和预测企业的经营前景。本文通过对财务分析的主体、作用及内容的概述，希望能使大家了解到财务分析的必要性和重要性；然后主要介绍财务分析的基本方法，主要包括比较分析法、比率分析法、因素分析法、趋势分析法；以及各种方法在实践中的应用，每种方法可以单独使用进行财务分析，也可以综合应用，财务分析综合应用的方法又包括，杜邦分析法和沃尔分析法等。关键词：财务分析；杜邦分析；沃尔分析AbstractIn the socialist market economy, enterprises, the increasing complexity of financial activities. The existence of close ties with the enterprises of various interest groups concerned about the time the activities of the enterprises financial status and development trends. Corporate governance also requires a large amount of valuable financial information to maintain the current in a highly competitive market position and seek further development. Therefore, to conduct in-depth financial analysis system for the relevant financial information provided in a timely manner, is the importance of financial management aspects of the work. Through the financial analysis, a comprehensive understanding of business operations and financial position, operating results of the valuation of businesses, a clear competitive position and business prospects for prediction. In this paper, the main body of the financial analysis, an overview of the role and content, I hope everyone can understand that the financial analysis of the necessity and importance; then introduces the basic methods of financial analysis, including comparative analysis, ratio analysis, factor analysis , trend analysis; and a variety of methods applied in practice, each method can be used to conduct financial analysis, the application can also be integrated, comprehensive application of financial analysis methods, including DuPont analysis, Wall analysis, and so on.Key words：Financial Analysis; DuPont analysis Law; Wall analysis Law目 录1 财