天方药业2011年财务报告分析 毕业论文.doc

本科生毕业论文 天方药业2011年财务报告分析院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2012年5月20日摘要 随着社会的进步，经济的发展和信息化的蔓延，财经信息大量涌入我们的生活，成为生活中不可缺少的一部分。股市的活跃，为人民创造了更宽广的投资渠道，创业板的推出为公司融资提供了崭新的平台。各个行业的上市公司不断为人们所熟知，与此同时，上市公司财务报告成为我们获取上市公司信息的重要来源，也是我们投资的重要参考。 对财务报告进行合理深入全面的分析，能透过财务数据对企业的财务活动和有关经济活动做出评价和预测，从而为财务报表使用者进行相关经济决策提供直接、相关的信息，给予具体、有效的帮助。 本分析报告重点对天方药业的财务报表和财务指标进行分析。一是通过分析资产负债表，了解公司的财务状况，对公司的偿债能力、资本结构是否合理、流动资金充足性等作出判断。二是通过分析损益表，可以了解分析公司的盈利能力、盈利状况、经营效率，对公司在行业中的竞争地位、持续发展能力作出判断。三是通过分析现金流量表，可以了解和评价公司获取现金和现金等价物的能力，并据以预测公司未来现金流量。四是通过纵向的主要会计数据和财务指标分析、偿债能力分析、营运能力分析、盈利能力分析、发展能力分析来充分挖掘天方药业的价值。 关键词：财务分析；经营成果；财务指标 Abstract Along with the progress of social, the development of economic and the spread of information technology, the financial information has become an indispensable part of our life. The active stock market creates a broader investment channel for the people; the launch of the GEM provides a new platform for corporate finance. Listed companies in various industries continue to be well-known to people. At the same time, the listed companies financial reports become an important source of information for listed companies, an important reference for our investment. Through reasonable and comprehensive analysis of financial reporting, evaluation and prediction can be made on the companys financial activities and related economic activity through the financial data. Provide the direct and relevant information and a concrete and effective assistance to the users of financial statements for economic decision-making. This analysis report focuses on the financial statements and the financial indicators of the Tianfang Pharmaceutical. First, analyze the balance sheet to understand the companys financial position, and to make judgments at the companys solvency, the reasonability of capital structure, adequate liquidity, etc. Second, by analyzing the income statement, you can understand and analyze the companys profitability, profitability, operating efficiency, then make judgments at the companys co