攀钢集团钢铁钒钛股份有限公司财务分析及其评价0yrie.docVIP

摘 要 随着经济的发展和市场竞争的加强，各个企业都逐渐建立起越来越完善的财务分析体系，财务分析在企业财务管理中占据越来越重要的位置。通过财务分析可以正确的评价企业的过去、全面反映企业的现在、正确预测企业的未来，为企业的经营管理者做出正确的经济决策提供依据。 本论文以攀钢集团钢铁钒钛股份有限公司2008年—2011年的财务报告为基础，运用趋势分析法、比较分析法和因数分析法对攀钢钒钛股份有限公司的盈利能力、营运能力、偿债能力、发展能力财务效率指标进行分析及评价。再运用杜邦财务分析体系，对企业进行综合评价及建议。找出公司存在的问题和不足，为公司的经营者做出正确的经济决策提供参考意见。 关键字 盈利能力，偿债能力，营运能力，发展能力，综合评价 ABSTRACT With the development of economy and the strengthening of market competition, each enterprise are gradually establish a more and more perfect financial analysis system, financial analysis in the enterprise financial management occupies more and more important position. Through the financial analysis can in the correct evaluation of enterprises past, reflect the enterprise now, correct predict the future, for the management of the enterprise managers make the right economic decision provides the basis. This papers to the pangang group steel vanadium, titanium Co., LTD in 2008-2011 financial report as a basis for the use trend analysis, comparative analysis and factor analysis to panzhihua vanadium, titanium of a joint stock limited company profitability, operation ability, solvency, capacity development financial efficiency index analysis and evaluation. Then use the do pont financial analysis system for enterprises, and a comprehensive evaluation and suggestion. Find out the problems and defects existing company, the companys managers make the right economic decision provides Suggestions. Keyword profitability，solvency ，Operation ability ，Development ability，Comprehensive evaluation 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325795380 摘 要 PAGEREF _Toc325795380 \h I HYPERLINK \l _Toc325795381 ABSTRACT PAGEREF _Toc325795381 \h II HYPERLINK \l _Toc325795382 绪 论 PAGEREF _Toc325795382 \h 2 HYPERLINK \l _Toc325795383 一、公司基本情况介绍 PAGEREF _Toc325795383 \h 3 HYPERLINK \l _Toc325795384 （一）公司概况 PAGEREF _Toc325795384 \h 3 HYPERLINK \l _Toc325795385 （二）公司环境 PAGEREF _Toc325795385 \h 3 HYPERLINK \l _Toc325795386 1、外面环境 PAGEREF _Toc325795