无锡尚德太阳能电力有限公司破产原因—基于财务报表分析.doc

无锡尚德太阳能电力有限公司2013年3月18日，无锡尚德的债权银行联合向无锡市中级人民法院递交无锡尚德破产重整申请。经法院审查，于20日正式裁定对无锡尚德实施破产重整。财务报表分析，又称财务分析，是通过收集、整理企业财务会计报告中的有关数据，并结合其他有关补充信息，对企业的财务状况、经营成果和现金流量情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作。电力有限公司On March 18, 2013, suntechs creditor banks joint to wuxi city intermediate peoples court to submit an application for suntech’s bankruptcy.The court officially agree this application on March 20, 2013. The news caused a great sensation both at home and abroad.people can not help asking: what break up suntech’s myth? Financial statement analysis, also known as financial analysis, it is by collecting, sorting data related to the process of the enterprise financial and accounting reports, and combined with other relevant supplementary information, to the enterprises financial position, operating results and cash flow situation carries on the comprehensive comparison and evaluation, to provide users of financial reports management decision-making and control on the basis of a management job. In this paper, on the basis of the financial statements of the suntech, respectively, the short-term solvency, long-term solvency, operation ability and profitability has carried on the contrastive analysis of the financial ratios, and using the du pont analysis method for the comprehensive financial analysis. Conclusion: tin suntech power co., LTD. Main reason for the bankruptcy is overextended, serious indebtedness. At length, in the case of a sharp decline in short-term debt paying ability, its operating expenses rise, substantially more than the income growth rate, makes the operating income turned negative. No money to repay the short-term debt of the company, and eventually led to the bankruptcy reorganization. Key words: Wuxi suntech Bankruptcy and reorganization Financial statement analysis 目录 第一章：导论 1.研究背景和意义 2013年3月20日，无锡市中级人民法院裁定对无锡尚德太阳能电力有限公司实施破产重整。作为中国最大，世界第二的光伏生产企业，这一消息在海内外引起了广泛的关注。8年前，施正荣在纽交所敲响了尚德电力的上市钟声，施在次年被评为中国首富；8年后，尚德股价被评级为0，无锡尚德宣告破产重整，施正荣卷入“诈捐”、“利益输送”、“转移资产”诸般是非漩涡，