ST珠峰公司财务分析-毕业(学术)论文设计.docVIP

lw 摘 要 随着我国经济改革的发展，现代企业及上市公司的经营者、债权人及政府管理者，都从各自的目的和利益出发，要求了解企业的财务状况和经济成果。这就使得财务报表分析变得尤为重要。 本文以上市公司为例，主要站在企业的角度，从相关的理论介绍到应用的现状分析，主要采用定性与定量分析。首先简述财务报表的概念、意义等，然后提出对财务报表分析所采用的方法。以ST珠峰公司的财务报表为例，详细分析了如何利用比率分析方法对各种财务报表进行分析，以及如何把三种基本报表结合起来进行分析，并利用著名的杜邦财务分析体系对财务报表进行了分析，最后根据分析得出了相应的结论，并建立了一套比较完整的财务报表分析模型，对ST珠峰公司存在的问题如何改进提出了相应的解决对策。 关键词 财务报表分析，财务分析方法，偿债能力 Abstract Along with our country economy reform development, the modern enterprise and goes on the market companys operator, the creditor and the state controller, all embarks from respective goal and the benefit, the request understands the enterprise the financial condition and the economical achievement.This causes the financial report form minute especially importantly. This article take goes on the market the company as the example, the key station in enterprises angle, from the related theory introduced to the application present situation analysis, mainly uses qualitative and the quantitative analysis. First summarizes the financial report form concept, the significance and so on, then proposed uses the method to the statement analysis.Take the ST Mount Everest companys financial report form as an example, how has the multi analysis carried on the analysis using the ratio analysis method to each financial report form, as well as how unifies three kind of basic report forms carries on the analysis, and has carried on the analysis using the famous Du Pont finance analysis system to the financial report form, finally acted according to analyzes has drawn the corresponding conclusion, and has established a set of quite complete statement analysis model, how had the problem to the ST Mount Everest company to improve proposed the corresponding solution countermeasure. Key words statement analysis financial analysis method pays off a debt the ability 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc167603488 摘 要 PAGEREF _Toc167603488 \h I HYPERLINK \l _Toc167603489 Abstract PAGEREF _Toc167603489 \h II HYPERLINK \l _T