我国有色金属板块上市公司综合财务状况动态评价论文--毕业论文设计.docVIP

l 我国有色金属板块上市公司综合财务状况动态评价 重庆工商大学 会计学院 财务管理 20XX级 财务X班 XXX 指导老师 XXX 摘要：在我国，随着社会主义市场经济的建立，上市公司所面临的经济环境也在不断的变化和发展着，与企业存在相关利益的各方关系的联系也越来越密切。然而目前信息却具有不对称性，为了尽可能降低由于这个问题对企业造成的影响，帮助信息使用者更真实的了解到企业运行状况及行业的发展状况并及时作出正确的决策，本文从我国所有的有色金属企业中按照净资产的最新排名选取了前10家有色金属模块上市公司，取得了2008年度，2009年度和2010年度第一季度报表资料.再从每家企业中选取了二十个主要财务指标，通过这些指标运用因子分析法的相关知识分析了我国有色金属模块上市公司净资产排名前10位的上市公司的动态财务指标，运用因子分析模型对这十家上市公司的财务数据进行整合处理，得到了我国有色金属模块上市公司2008年度、2009年度、2010年第一季度综合财务指标动态分析得分排名情况，通过对结果的分析，揭示了我国有色金属模块上市公司行业发展状况，并对有色金属行业业绩提升提供了建议。 关键字：动态评价 因子分析 有色金属 Abstract：In China, with the establishment of socialist market economy, the economic environment that companies faced is also constantly changing and developing, and corporate existence of the relationship between the parties related to the interests are more and more closely linked. However, the information is asymmetric in the current, In order to minimize the impact from this problem on the business, and help the users better understand the real situation of business operation and development of the industry and then make the right decisions in a timely manner, in this paper, I got the year 2008, 2009 and 2010 first quarter financial statements information from our non-ferrous metal enterprises in accordance with the latest rankings of the net assets of the top 10 non-ferrous metals selected modules listed companies. Then selected 20 major financial indicators from each company, through the use of factor analysis I analyzed the China Nonferrous Metals’ dynamic financial indicators whose module net assets of listed companies among the top 10, using factor analysis model in this 10 listed companies to integrate financial data processing, by listed companies of China Nonferrous Metals modules 2008, 2009, the first quarter of 2010, dynamic analysis of the consolidated financial index score ranking, via the results of the analysis, reveals the listed companies in China Nonferrous Metals Industry development module, and to provide recommendations to enha