2019年某股份有限公司财务报表分析.docVIP

沈阳理工大学学士学位论文 PAGE - PAGE IV 摘 要 正确组织和有效开展经济分析，对于企业正确制定经营方针，选择最佳方案，编制经营计划，合理评价企业经济活动，以及不断提高经济效益具有重要意义。经济分析具有判断性、情报性、预防性和建设性。企业是社会经济的细胞，股份制企业是社会经济细胞中较活跃的群体。 本文依据全面分析与重点分析相结合，经济分析与技术分析相结合红字删除，定性分析与定量分析相结合，利用核算数据与搞好调查研究相结合原则，对黑龙江省哈飞汽车股份有限公司自 2007 年至 2009 年的财务状况从资本结构分析、偿债能力分析、营运能力分析、盈利能力分析、综合分析以及趋势分析等方面进行由外到内地剖析和评价，对 2009 年经营中存在的问题进行分析，最后提出建议。 红字删除 关键词：财务报表分析；盈利能力；偿债能力 Abstract It is very important to organize and do economic analysis efficiently for an enterprise. The analysis plays key point in making business plan， evaluating the economic activities reasonably， and improving economic benefits. Economic analysis has the features of judging， information， predicting and constructing. The enterprises are the cell of social leconomy. The corporations， which are on the stock market， are the most active colony in them. In this report， by combination of whole analysis and emphasis analysis ， economic analysis and technical analysis， feature analysis and value analysis， and based on the rules of combination calculated data and research， the author tries to do an analysis and evaluation to Hafei Automobile Works Car company, the key enterprise of Heilongjiang Province. Based on the adjustment of financial statements， the analysis of capital structure， the analysis of assets operation efficiency， the analysis of profitability， the analysis of debt redemption and the synthetic analysis of the corporation from 2007 to 2009. The author also submits some suggestions to the problems in 2009 of the company. KeyWords：Financial Analysis; Profitability; Debt redemption 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc264045958 引 言 PAGEREF _Toc264045958 \h 1 HYPERLINK \l _Toc264045959 1 财务报表分析的相关理论概述 PAGEREF _Toc264045959 \h 2 HYPERLINK \l _Toc264045960 1.1 财务报表分析的作用和目的 PAGEREF _Toc264045960 \h 2 HYPERLINK \l _Toc264045961 1.2 财务分析的内容 PAGEREF _Toc264045961 \h 2 HYPERLINK \l _Toc264045962 1.3 财务分析的方法 PAGEREF _Toc264045962 \h 3 HYPERLINK \l _Toc264045963 2 哈飞汽车股份有限公司简介 PAGEREF