江西正邦科技股份有限公司的财务分析研究.docxVIP

PAGE 32 PAGE 1 江西正邦科技股份有限公司的财务分析研究 摘要 近年来，随着国家宏观经济政策的持续完善，我国经济正从高速度发展向高质量的方向发展。作为经济体系组成部分之一的农牧行业，又是人民日常必需品的重要组成部分，在这些年一直都受到国家的重视，成为国家发展的重点领域。不仅如此在中央经济工作会议中首次提出了加强生猪生产的任务。尽管在这改革开放的四十年内，中国农牧行业相较之前取得了长足的进步，由饲料产业化到养猪产业化，目前形成了较完整的产业链。但由于非洲猪瘟的肆虐，大大打击了中小散户的养猪能力，对养猪产业化的大企业来说，既是挑战，也是机遇。但在这个转型发展的大浪潮里，同时也面临着许多新的困难，给养猪行业的未来发展增加许多不确定性。由于在中国中小散户的猪只出栏占了绝大部分高达百分之七十以上，产业化养猪龙头企业温氏也仅有百分之二左右占比，所以正邦集团正在抓住这个挑战和机遇，大规模业务扩张。 本文对正邦科技有限公司财务报表进行分析，通过趋势比较法，比率分析法等基本财务分析方法分析江西正邦科技股份有限公司的财务报表，并详细分析了江西正邦科技股份有限公司的资产负债表、利润表和现金流量表，对其资本结构资产负债及其投资融资能力进行了详细的分析，并比较江西正邦科技股份有限公司与生猪养殖业同行间存在的问题，对近年内江西正邦科技股份有限公司的经营管理做出评价，通过财务报表分析江西正邦科技股份有限公司在经营活动中产生的问题及存在原因，并作出相应的建议及解决措施。 关键词：上市公司；财务分析；养殖行业 Financial analysis of Jiangxi Zhengbang Technology Co., Ltd Abstract In recent years, with the continuous improvement of national macroeconomic policies, Chinas economy is developing from high speed to high quality. As one of the components of the economic system, the agriculture and animal husbandry industry is also an important part of peoples daily necessities. In these years, it has been attached great importance by the state and has become a key area of national development. Not only that, the task of strengthening pig production was put forward for the first time in the central economic working conference. Although in the 40 years of reform and opening up, Chinas agriculture and animal husbandry industry has made considerable progress compared with the previous one. From feed industrialization to pig industry, a relatively complete industrial chain has been formed. However, due to the prevalence of CSFV in Africa, the ability of small and medium-sized retail investors to raise pigs has been greatly hit. For large enterprises engaged in pig industry, it is both a challenge and an opportunity. But in this great wave of transformation and development, at the same time, it also faces many new difficulties, adding many uncertainties to the future development of the pig industry. As most of the small and medium-sized re