华兰生物工程股份有限公司财务分析 毕业论文.docVIP

PAGE PAGE 23 华兰生物工程股份有限公司财务分析 摘　要 上市公司对于投资者来说是一种很好的投资渠道,但如何选择投资的企业却不是一件易事,一旦选择失误,损失重大。在投资过程中,要想理性决策,必须要从两大方面来进行:一是全面了解,二是重点分析。在全面了解的基础上进行重点分析,从而找出对决策有用的信息。财务分析是以财务报表和其他资料为依据和起点，采用专门方法，系列分析和评价企业的过去和现在的经营成果、及其变动趋势，帮助利益集团改善决策。 随着我国人口老龄化的不断加剧，需要使用血液制品的患者将越来越多，国内血液制品市场供不应求，潜力巨大.因此，对国内血液制品龙头企业进行财务分析就显得尤为重要。 作者以对比分析为主，结合报表分析、比率分析等方法，对华兰生物工程股份有限公司2007年至2009年的财务状况进行了全面分析。首先，对华兰生物的三大报表作全面的对比分析，揭示公司的发展状况。其次，对华兰生物的各项财务指标进行具体分析并将其与上海莱士进行对比分析。第三，利用杜邦分析方法和雷达图分析法，对华兰生物近三年的财务业绩作综合分析与评价。通过研究发现，公司的财务状况很好。最后，提出公司未来发展趋势。 关键词：上市公司；财务分析；对比分析?MACROBUTTON NoMacro [Click and type abstract text here.] Abstract Listed company is a good investment channel to the investors, but it is difficult to how to choose a good one. If you choose a bad, you will suffer loses. So you must carry on financial analysis conscientiously in the course of investment. It includes two respects: one is understand in an all-round way, the other is analysis especially. You must analysis especially in the base of understanding in an all-round way, so you will find useful information to your policy. Financial analysis is based on financial statements and other information, using special methods, series enterprise analysis and evaluation of past and current operating results, and its changing trend to help interest groups to improve their decision. With the rising of Chinas aging population, more and more patients need to use the blood products. And the patients ’domestic blood products market demands exceeds supply, potential is tremendous. Therefore, blood products for the domestic leading enterprise financial analysis are particularly important. The author based on comparative analysis, combined with report analysis, ratio analysis， charts and DuPont analysis to analyses Hula biological engineering Inch’s financial situation from 2007 to 2009. First of all，the author analyses the main statements of Hula , revealed the companys development. Secondly，by analyzing all kinds of financial indicator of Hula by c