[财务管理]财务分析论文.docVIP

摘要 在经济环境日益复杂、竞争日趋激烈的条件下，投资者、债权人、经营者要做出正确的决策离不开企业财务分析。财务分析是对企业过去及现在的经营状况、财务状况进行的分析活动，是企业生产经营管理活动的重要组成内容。 本文以山东恒丰矿业集团有限公司为研究对象，以其近三年的财务报表为基础，运用相关财务分析方法，详细地分析了恒丰矿业的经营情况和财务状况。之后，本文再综合运用杜邦分析法对恒丰矿业的财务状况和经营业绩进行全面的分析和评价。通过对恒丰矿业年报等相关信息的解读，运用财务分析理论来了解公司的经营情况和财务状况，找出其财务中存在的问题，并提出解决对策。从而为企业管理者的经营，投资者的投资提出相应的参考意见。 关键词：财务分析；指标比率；财务状况 Shandong hengfeng mining group Co., LTD, which reflect the financial analysis problems and measures. Abstract: In the economic environment is becoming increasingly fierce competition, the complex conditions, investors, creditors, business operators should make correct decisions without enterprise financial analysis. Financial analysis of enterprises past and present state of operation and financial condition analysis, production and operation of enterprises is the important composition content management activities. Based on the mining group Co., LTD in shandong province as the research object, by its nearly five years of financial tables, use the relevant financial analysis method is analyzed in detail, the mining of and financial status.Again, this paper synthetically after the analysis of the mining dupont financial position and operating results of analysis and evaluation.Based on the related information mining annals, use of financial analysis theory to understand the operation conditions and financial situation, analyses the mining industry in market competition, find out the status of the financial problems, and proposes the solution countermeasure.Thus for the business enterprise managers and investors invest corresponding Suggestions. Keywords: financial analysis, Index ratio, Financial status. 目录 1 引言 1 1.1 问题的提出 1 1.2 国内外研究现状 1 1.3研究内容与结构 3 1.4研究思路及方法 4 2财务分析相关理论概述 6 2.1财务分析的内涵 6 2.2财务分析的种类 6 2.3财务分析的目的和作用 7 2.4财务分析的基本方法 8 3山东恒丰矿业集团有限公司企业概况及财务管理现状 10 3.1山东恒丰矿业集团有限公司简介 10 3.2山东恒丰矿业集团有限公司财务管理现状 10 4恒丰矿业集团有限公司财务指标分析 12 4.1偿债能力分析 12 4.2营运能力分析 16