务财分析本科论文.doc

重庆科技学院 毕业设计（论文）  摘 要 报表提供的信息只能反映企业的资本结构、经营成果以及现金流量情况。但是其无法说明企业的资本结构是否合理，现金流量结构是否合理以及未来产生的现金流量能力，经营成果的质量和变动情况。因此需要采用专业的财务分析方法，对企业的资产负债表、利润表、现金流量表进行比率分析、比较分析、趋势分析和因素分析等，从而了解企业的盈利能力、营运能力、偿债能力以及成长能力。 由于随着平板和终端的需求量增加，显示器的需求量也逐渐增加。玻璃基板又是显示器的主要组成部分，占其成本的17%。因此在国内玻璃基板产业处于起步阶段，如何使生产玻璃基板的企业生存发展壮大的背景下。本文以彩虹显示器件股份有限公司2011-2015年的财务报表作为分析对象。通过分析发在盈利方面，通过将净资产收益率与行业平均水平相比较，发现公司的盈利能并不强。其毛利率在提高，由此可以看出公司的产品更新换代的能提高公司的盈利能力。在营运方面，应收账款的周转率下降，而其占营业收入比例较高，说明公司在信用政策方面出现问题。在偿债方面，公司的长期偿债能力较差，短期偿债能力较好。在发展方面，其销售获现率较高，证明公司的产品具有市场竞争力。因此我们对公司提出以下建议：1、调整公司的信用政策，2注重公司的长期借款的偿还时间，防止资金短缺。 关键词：彩虹股份 财务报表 分析 建议  ABSTRACT The report provides information only reflect the companys capital structure, results of operations and cash flow. But it can not explain the companys capital structure is reasonable, the structure is reasonable cash flow and future cash flow generation ability, quality, and changes in the operating results of the case. Requiring the use of specialized financial analysis of the enterprises balance sheet, income statement, cash flow statement ratio analysis, comparative analysis, trend analysis and factor analysis to understand the profitability of enterprises, operations, solvency and ability to grow. Because as the demand increases and the terminal plate, the display is also increasing demand. The glass substrate is the main part of the display, 17% of its costs. Therefore, the glass substrate in the domestic industry in its infancy, how to make the production of the glass substrate to grow and survive under development in the background. In this paper, Rainbow Display Devices Co., 2011--2015 financial statements as an object of analysis. By analyzing the issue in terms of profitability, by ROE compared with the industry average, we found that the companys profitability is not strong. Increase in its gross profit margin, which can be seen in the companys product replacement can improve the companys profitability. In operational terms, accounts r