东风科技200地8-财务报表分析.docVIP

PAGE PAGE I 毕 业 设 计（论 文） 题 目： 东风电子科技股份有限公司财务报表分析 系 别： 经济管理学院 专 业： 财务管理 班 级： 学生姓名： 荒 唐 学 号： 指导教师： 摘要 随着社会的不断发展，人们对财务信息的要求也越来越高，与此同时，财务报表分析理论也逐步走向完善，但是想要做好财务分析却并非易事。人们在将财务报表分析理论运用于实践时，总难免陷入“数据分析数据”的误区，或者出现所分析的结果实用价值不强的问题。 造成这些问题的主要原因是，人们在进行财务分析时忽略了结合企业的宏观环境和表外事项进行分析。在本文中，笔者以东风电子科技股份有限公司2008-2010年三年的年度报告为基础，结合行业的特点和国内外宏观环境等因素，运用比率分析法和比较分析法等方法，对东风科技的盈利能力、偿债能力、营运能力和增长能力逐一地进行了剖析；然后再使用综合分析法对各项财务指标进行了更为系统的、全面的分析；最后得出自己的结论，并提出自己的见解。 关键词：财务报表分析；东风科技；财务比率分析法；杜邦分析法 PAGE II Abstract With the continuous development of society, people are of highly demand to the financial information. At the same time, financial statement analysis theory is also gradually moving towards to consummate, but it is not easy to make the financial analysis well. People always go into a “data analysis data” error or come to a problem that the results of the analysis just have weak practical value when people put the financial statement analysis theory into practice. The main reason is that people ignore combining the macro environment of enterprise and affairs outside the statement when performing financial analysis. In this paper, combined the characteristics of the industry domestic and abroad and the macro environment factors, the author take the DongFeng electronic technology Co. LTD 2009-2010 annual report as basis, and using the ratio analysis and comparison analysis methods; dentally analyze the profitability, solvency, operation ability and growth capacity of DongFeng. And then using the analysis by synthesis method, analyze the financial indicators more systemic and more comprehensive; Finally, I will draw my own conclusion and put forward my opinion. Key words: Financial statement analysis; DongFeng Electronic Technology Co.Ltd; Financial ratio analysis; DuPont analysis 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310423511 第一章 引 言 PAGEREF _Toc310423511 \h 1 HYPERLINK \l _Toc310423512 第二章 财务报表分析理论综述 PAGEREF _Toc310423512 \h 2 HYPERLINK \l _Toc310423513 2.1 财务报表分析的