《关于资产负债表的分析探讨》-毕业学术论文（设计）.docVIP

关于资产负债表的分析探讨 ——以富龙热电为例 内 容 提 要 当今社会能源供应极度紧张，特别是在新准则的颁布与实施的背景下，能源类的上市公司将面对新的挑战与变化。研究能源类公司的资产质量具有重要意义。资产负债表作为财务报表的重要组成部分，揭示了企业拥有或控制的能用货币表现的经济资源，由于不同形态的资产对企业的经营活动有不同的影响，因而对企业资产结构的分析可以对企业的资产质量作出一定的判断。 本论文以内蒙古赤峰富龙热电股份有限公司为例，主要研究了富龙热电股份有限公司资产负债表的相关数据，从而对企业的资产管理水平，以及偿债能力等做出分析。通过分析，给管理者确定合理资产结构，企业的投资者做出合理投资计划得到一定的启示。 关键词：资产负债表 比率分析 偿债能力 Abstract Energy supply is extremely scarce in modern society, which is especially true under the background of new principle’s promulgation and exertion, so energy quoted company will face a new challenge and change. Researching the capital quality of energy companies will make a big significance. The balance sheet, as an important part of finicial statement, revealing an monetary-expressed economical resource owned or controled by the company. As different modes of assets have different influence to enterprises’ manage, enterprises’ asset quality can be judged to some extent through analysis of asset structure in a company. The thesis, taking Fu Long Electricity Ltd. in Chi Feng, Inner Mongolia as an example, mainly researches the relative data on the balance sheet in Fu Long Electricity Ltd., thereby analysing assets management level and debt- paying capacity etc. in enterprises. Through analysis, an englightment will be given when managers ensure a reasonable assets structure and investors make a suitable investing plan in enterprises. Key words: Balance Sheet Ratio analysis Debt paying ability 目 录 一、国内外研究情况………………………………………………………………1 = 1 \* GB4 ㈠西方基本财务分析理论…………………………………………………………1 = 2 \* GB4 ㈡我国财务报表分析情况…………………………………………………………1 二、能源类行业概述………………………………………………………………2 = 1 \* GB4 ㈠近几年状况………………………………………………………………………2 = 2 \* GB4 ㈡未来情况预测……………………………………………………………………2 三、公司概况………………………………………………………………………2 = 1 \* GB4 ㈠公司简介…………………………………………………………………………3 = 2 \* GB4 ㈡公司发展情况……………………………………………………………………3 四、富龙热电资产负债