桂林三金药业股份有限公司的财务分析.docVIP

毕业设计(论文)说明书 题 目：桂林三金药业股份有限公司 的财务分析 摘 要 在财务管理界中，评价一个企业经营的好坏通常用资产负债表、利润表等财务报表为国家经济管理部门、投资者、债权人和本单位内部提供该单位财务状况和经营成果的概括性资料。但是，随着企业内部组织结构以及外部环境的变化，仅仅根据上述财务报表提供的资料是远远不够的。因此在本设计中，本文从一个财务报表外部使用者的角度，以公司财务管理和财务报表分析的有关理论和研究方法为依据，分析样本公司近三年主要财务数据，找出样本公司各主要财务指标近年来的变化状况和变化趋势，探求变化的原因及变化的内在逻辑关系。在完成上述分析后，试指出该公司在经营、管理方面存在的一些问题，并提出相应的建议，从而帮助企业更好的实现自身发展和产业规划。 关键词：桂林三金药业股份有限公司；财务报表；财务指标；偿债能力；营运能力 Abstract In the financial management sector, evaluate a business is usually good or bad balance sheet, income statement and other financial statements for the countrys economic management, investors, creditors and the Internal provide the units financial position and operating results, general information . However, with the internal organization and external environment changes, these financial statements based solely on the information provided is not enough. Hence, in this design, the paper, from a perspective of external users of financial statements, the company financial management and analysis of financial statements relating to theory and research methods based on analysis of sample companies in recent years key financial data, identify the main sample companies changes in financial indicators in recent years, the status and trends, and explore reasons for the change and the change in the internal logic. After the completion of the above analysis, test that the companys operation and management problems that exist, and puts forward proposals to help companies better achieve their own development and industrial planning. Keyword: GUILIN?SANJIN?PHARMACEUTICAL?CO.，LTD; financial statements; financial indicators; solvency; operating capacity 目 录 引言………………………………………………………………………………………1 1 桂林三金公司简介……………………………………………………………………2 1.1 公司基本情况简介………………………………………………………………………2 1.2 公司简介…………………………………………………………………………………2 1.3 公司批准的经营范围……………………………………………………………………4 2 桂林三金行业基本情况……………………………………………………………5 2.1 行业概况…………………………………………………………………………………5 2.2 行业的基本特点……………………………………