SHQC公司财务报表分析研究.docVIP

PAGE PAGE 25 SHQC公司财务报表分析研究 The research on financial statement analysis of SHQC Corporation [摘要] 财务报表分析，是通过先收集有关的企业财务会计报告中的数据以及其他补充的信息，然后对这些数据进行整理，最后通过分析这些数据来对企业进行综合比较、评价，为财务会计报告使用者提供管理决策和控制依据。通过对SHQC公司的财务报表分析研究和对它的财务指标的研究，有助于我们对企业有更加全面的了解，可以将该企业的优劣势呈现在公众面前，也能够给管理者、利益相关者和投资者提供帮助，并为我国汽车行业的发展提供参考。本文选取了SHQC公司为研究对象,选取它的2011-2015年的资产负债表、利润表、现金流量表,釆用比率分析、趋势分析、结构分析等方法,详细地分析了SHQC公司的财务状况、经营成果、现金流量，并且文章通过各个指标分析对SHQC公司的财务能力进行了评价分析。最后，根据上述的一系列分析，就SHQC公司面临的问题进行了归纳总结并提出了相关的建议。 Abstract: Financial statement analysis is through the collection and collation of enterprise financial accounting reports and other relevant supplementary information, and then analyzes these datas. Comprehensive comparison and evaluation of operating results provide management and control basis for financial accounting users. Through analysis of the financial statements of SHQC Corporation and its financial index, this can help us to have a more comprehensive understanding of the firm, and it is possible to present the advantages and disadvantages of the enterprise to the public. What is more, it is able to offer managers, stakeholders and investors help, and provide reference for the development of automobile industry in China. This paper selects the Shanghai automobile group as the research object, and analyzes its financial position, operating results, cash flow statement by selecting the balance sheet, profit statement and cash flow statement of 2011-2015 with ratio analysis and trend analysis and structural analysis. And SHQC Corporation is evaluated by analyzing various financial index. Finally, based on the above analysis, it summarizes the problems that SHQC Corporation are faced with , and put forward related suggestions. [关键词] SHQC公司，财务报表分析，盈利能力 Key words: SHQC Corporation , financial statement analysis, profit ability 一、前言 (一)选题背景及研究意义 改革开放以来，中国的经济迅速发展，同时我国的汽车工业也在不断发展。作为国家的支柱性产业之一，汽车工业的发展对中国经济的发展有一定的促进和带动作用，汽车工业具有产业链长、关联度高、就业带动能力强、消费拉动大的特点,在国民经济发展中有着重要的作用。换言之，汽车产业的发展对于其他相关产业也有连带效应。例如汽车产业的发