【论文】山东鲁抗医药股份有限公司财务状况分析.docx

山东鲁抗医药股份有限公司财务状况分析摘要当前，经济全球化趋势明显，企业竞争十分激烈，中国医药行业机遇和挑战并存。财务分析是以财务报表资料及其他相关资料为依据，运用比率分析、比较分析、趋势分析等方法，对公司财务状况和经营成果进行合理地评价，对企业正确制定经营计划，合理评价企业经营活动，以及不断提高经济效益具有重要作用。了解影响企业经济效益的各种因素，预测企业财务和经营的发展趋势，使信息使用者、决策者得到确切的企业财务状况信息，进而指导决策。首先，介绍目前国内医药行业所处的背景和环境，指出医药行业的特点，产业结构调整加快，进入平稳增长的时期。然后，对公司的基本情况进行阐述。其次，通过公司2007-2009年的财务报表，对公司的偿债能力、营运能力、盈利能力和综合财务状况进行分析；将静态数据有机结合起来，从中发现动态规律，运用比率分析和因素分析等方法对数据进行综合研究。发现企业可能存在的经营问题。最后，指出公司目前存在的问题，提出合理的管理建议，提升鲁抗医药的经营水平和管理水平。关键词:鲁抗医药，财务分析，财务报表II山东鲁抗医药股份有限公司财务状况分析AbstractAt present, the obvious trend of economic globalization, business is extremelycompetitive, Chinese pharmaceutical industry opportunities and challenges. Financialanalysis is based on the information of financial statements and other information as thebasis for the use of ratio analysis, comparative analysis, trend analysis and othermethods, on the companys financial position and operating results for rationalevaluation, proper preparation of business plans for enterprises, a reasonable assessmentof business activities and to enhance economic efficiency plays an important role.Understand the various factors that affect the economic efficiency of enterprises,corporate finance and business forecasts the development trend of information users,policy makers have accurate information on the financial situation of enterprises, andthus decision-making.First of all, on the current context in the domestic pharmaceutical industry and theenvironment, pointing out that the characteristics of the pharmaceutical industry, speedup industrial restructuring, to enter a period of steady growth. Then, the basic situationof the company explained. Secondly, through the companys 2007-2009 financialstatements, the companys solvency, operational capabilities, profitability and overallfinancial situation analysis; to combine static data, and found the dynamic law, the use ofratio analysis and factor analysis method of comprehensive study of the data. Found thatthe operation of enterprises possible. Finally, point