新易盛企业财务报表分析.docxVIP

PAGE PAGE 13 新易盛企业财务报表分析 摘 要 随着近年来第五代移动通信技术的快速发展和5G建设开始启动，促进了通信设备行业的快速发展。光模块是光通信设备的基础元器件，是光通信系统的组成部分，因此其需求不断增大。新易盛股份有限公司作为一家专注于光通信领域传输和接入技术的高技术企业，其主营业务是光模块的研发和制造。新易盛得益于5G的建设发展，公司也随之快速发展。 本文在收集新易盛2016-2018三年财务数据的基础上。使用财务报表分析，对新易盛的偿债能力、营运能力、盈利能力和发展能力进行分析。通过分析发现新易盛对于盈利能力和营运能力方面有一定的问题，并针对这些问题提出建议，希望对新易盛公司未来发展给予帮助。 关键词：新易盛；偿债能力；营运能力；盈利能力；发展能力；财务分析 Financial Statement Analysis of Eoptolink Abstract With the advance of the fifth-generation communication technology and the start of 5G construction in recent years, the rapid development of the communication equipment industry has been promoted. Optical modules are the basic components of optical communication equipment and an important part of optical communication systems. Therefore, the demand for optical module components is increasing. Chengdu Eoptolink Communication Technology Co., Ltd., as a high-tech enterprise specializing in transmission and access technology in the field of optical communication, specializes in R D and manufacturing of optical modules. Eoptolink thanks to 5G construction and grow, the company also developed rapidly. Basis of collecting financial data from 2016 to 2018, this paper uses the analysis method of financial statements to conduct a comprehensive analysis of Eoptolink solvency, operating ability, profitability and development ability. The analysis revealed that there exist profitability and operating capacity Eoptolink aspects of certain issues and make recommendations to address these issues, and I hope the Eoptolink companys future development to help. Key words: Eoptolink ;Debt solvency; Operating ability; Profitability; Development ability; Financial analysis 目 录 TOC \o 1-3 \h \u 摘 要 I Abstract II 一、绪 论 1 （一）研究背景 1 （二）研究意义 1 （三）研究内容 1 二、企业概况 1 （一）新易盛公司的基本情况 1 三、新易盛公司财务报表分析 2 （一）资产负债表分析 2 （二）利润表分析 5 （三）现金流量表分析 7 四、新易盛公司财务指标分析 10 （一）偿债能力分析 10 （二）营运能力分析 11 （三）盈利能力分析 12 （四）发展能力分析 13 五、新易盛公司经营中存在的问题及建议 13 六、结 论 14 参考文