(双汇企业财务报表分析研究.docVIP

本科毕业设计（论文） 题 目 双汇企业财务报表分析研究 姓名摘 要 I Abstract II 1 绪论 1 1.1 研究背景和意义 1 1.1.1 研究背景 1 1.1.2 研究意义 1 1.2 研究方法和主要内容 1 1.2.1 研究方法 1 1.2.2 主要内容 2 1.3 文献综述 2 1.3.1 财务报表分析的概念 2 1.3.2 财务报表分析相关问题研究 3 1.3.3 研究评述 5 2 双汇企业财务现状 6 2.1 双汇企业财务报表的分析 6 2.1.1 资产负债表 6 2.1.2 利润表 6 2.1.3 现金流量表 6 2.2 双汇企业财务指标的分析 6 2.2.1 偿债能力 6 2.2.2 营运能力 7 2.2.3 盈利能力 7 2.2.4 发展能力 8 3 双汇企业在财务方面上存在的问题 9 3.1 财务报表存在的问题 9 3.1.1 资产负债表资本结构不合理 9 3.1.2 现金流量表投资筹资活动经营效益差 9 3.2 财务指标存在的问题 10 3.2.1 偿债能力不乐观 10 3.2.2 运营能力较弱，有待加强 13 3.2.3 销售水平低，盈利能力弱 15 3.2.4 发展能力变化幅度大，不稳定 18 4 双汇企业财务问题的解决对策 21 4.1 合理运用货币资金 21 4.2 提高筹资与投资活动产生的现金及现金等价物的增加额 21 4.3 适当扩大债务比重，充分利用财务杠杠 22 4.4 降低成本费用，提高产品质量 22 4.5 关联交易的合理化 23 4.6 为企业注入非财务指标分析，增加企业发展活力 23 结 语 24 致 谢 25 参考文献 26 附 录 27 Abstract Reform and opening up to promote the rapid development of Chinas economy，market economy also pushed by the reform gradually perfect, the financial environment has undergone great changes. At the same time, along with the development of Accounting Computerization to accounting information, knowledge economy based on the Internet technology as the core to gradually penetrate into the traditional economy, enterprises are facing rapid response, rapid decision-making test. In the face of these changes, financial information products on the need to constantly update, in order to meet the management demand. For investors, financial statement analysis how to efficiently, in order to obtain the investment decisions of their useful information, it is particularly important. In view of this, the enterprise as an example, through the analysis of shuanghui enterprise from 2010 to 2012 financial statements, first obtains the current financial situation Shuanghui; secondly, analysis of existing problems and causes of Shuanghui on corporate finance; finally proposes the solution countermeasure. Key words: The financial statements；Financial indicators；Countermeasures 1 绪论 1.1 研究背景和意义 1.1.1 研究背景 随着经济全球化和资本市场的快速发展，财务分析在社会经济活动中的地位越来越重要。财