《北京同仁堂股份有限公司财务评价—本科毕业设计论文》.docVIP

齐齐哈尔大学 毕业设计（论文）题　　目北京同仁堂股份有限公司财务评价 院（系）经济管理学院 专业班级财务管理专业 班 学生姓名指导教师成　　绩摘 要 财务报表虽然为信息使用者提供了企业财务状况、经营成果方面的资料，但是不能提供准确的信息。只有通过财务报表分析，才能使信息使用者得到确切的企业财务状况和经营成果的信息，进而指导决策。本文选取北京同仁堂股份有限公司（股票代码：600085）2006-2008年度财务报表进行分析，公司的财务数据来源于各年的年度报告，年报来源于上海证券交易所网站（）。运用比率分析和趋势分析等方法对公司的偿债能力、盈利能力、营运能力财务状况做出评判，根据分析指出公司存在的主要问题，并对如何改善企业的经营管理提出建议。全文包括四部分。第一部分是财务报表分析的理论框架；第二部分对北京同仁堂股份有限公司的财务报表进行分析；第三部分找出该公司现存问题，并指出其症结所在；第四部分给出解决该公司现存问题的对策。 关键词：财务分析；营运能力；杜邦分析AbstractAlthough the financial statements provided for the information for information which includes the enterprises financial situation, business performance information, but they can not provide the accurate information. Only through the analysis of financial statements which can enable the users to know the exact information of the enterprises financial situation and business performance information, then make the guide decision-making. In this paper, we selected The Beijing Tongrentang Co.Ltd. stock code: 600085 2006-2008 analysis of annual financial statements, the companys financial data from the annual report each year, and the report from the Shanghai Stock Exchange website . we use the ratio analysis trend analysis and other methods on the companys solvency, profitability, operational capacity to judge the financial situation, pointed out the company that based on an analysis of the main problems and how to improve the operation and management of enterprises to make recommendations. The full text includes four parts. The first part is the analysis of the financial statements of the theoretical framework; the second part is the analysis of Beijing Tongrentang Co. Ltd. financial statements; the third part of is to identify the existing problems and pointed out that the crux of the matter; the fourth part of the company are given to solve the existing problems. Key words：Financial analysis；Operating capacity；DuPont Analysis 摘要 I Abstract II 一、北京同仁堂股份有限公司简介 1 二、北京同仁堂股份有限公司报表分析 1 （一）偿债能力分析 1 1.短期偿债能力分析 1 2.长期偿债能力分析 4 3.偿债