本科生毕业《糖类企业上市公司财务》解析.doc

河南财经政法大学成功学院本科生毕业论文 糖类企业上市公司财务分析 院系名称 管理学系 姓　　名 　　号 专　　业 指导教师 年月日 摘 要 财务分析是以会计核算和报告资料及其相关资料为依据，采用一系列专门的分析技术和方法，对企业等经济组织过去和现在的有关筹资活动、投资活动、经营活动的盈利能力、营运能力、偿债能力和增长能力状况等进行分析与评价。近年来，随着糖价的上涨，制糖行业利润大幅上涨，以南宁糖业股份有限公司为例，对公司财务报表并结合财务数据指标进行分析与评价，通过财务分析，发现企业经营中存在的问题，并为企业经营决策提供依据。 论文分为三章：第一章财务分析理论，主要介绍财务分析的有关理论，包括财务分析的主体，财务报表分析的方法和数据指标。第二章我国糖类行业基本情况，介绍糖类行业的现状、特点和发展趋势。第三章南宁糖业股份有限公司财务分析，这是整篇论文的重点，通过报表分析的方法和数据指标对南宁糖业股份有限公司进行分析、评价，找出问题，提出建议。 关键词：财务分析、糖类行业、报表分析、数据指标 Abstract Financial analysis is based on accounting and reporting material and its related material as the basis, using a series of special analysis technology and method of enterprise economic organization of the past and present relevant financing activities, investment activities, business activity of profitability, operation ability, solvency and growth capacity situation analysis and evaluation, etc. In recent years, along with the rise in price, sugar industry profits rise considerably, in nanning sugar industry Co., LTD as an example, the financial statements and combined with financial data analysis and evaluation indexes, through the financial analysis, found in the enterprise management and existing problems, and provides the basis for the enterprise management decision. Paper is divided into three chapters: the first chapter financial analysis theory, and mainly introduces the theory of financial analysis, including the main body of the financial analysis, financial statement analysis and data index. The second chapter sugar industry in our country basic situation, this paper introduces the present situation of the sugar industry characteristics, and its development trend. In the third chapter nanning sugar industry Co., LTD. Financial analysis, this is the focus of the paper, through the statement analysis method and the data index on nanning sugar industry Co., LTD. Carries on the analysis, the appraisal, and find out the problem an