大石桥市全顺耐火材料有限公司财务报表分析毕业论文，绝对精品

摘 要

现如今，一个企业的市场竞争力在很大程度上取决于对自身财务与经营状况的正确分析与把握。许多企业的成功经验表明，财务与经营分析在现代企业发展中起着举足轻重的作用，它通过加速各项经济指标向生产力的转化推动了企业从小到大，从弱到强的长足发展，进而带动了整个产业的蓬勃和兴旺[1]。确定了企业财务状况的好坏,盈利能力的高低和偿债能力的大小，是投资者和债权人进行决策的重要依据。

本文以大石桥市全顺耐火材料有限公司为例，首先简单的介绍了财务报表分析的概念、程序、依据、标准以及基本方法。对财务报表分析理论进行了阐述。其次从偿债能力分析、盈利能力分析、营运能力分析三方面进行分析，通过分析，展示了大石桥市全顺耐火材料有限公司的财务状况和经营成果，提出该公司偿债能力弱、营运能力弱、资产运营效率低、赚取利润能力低的问题，并制定了各方面的解决措施加以解决。

关键词：财务报表，财务分析，报表分析

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Abstract

Now, an enterprise's market competitiveness depends to a large extent on their financial and operating status of the correct analysis and understanding. Many enterprises successful experience makes clear, financial and business analysis in the modern enterprise development plays a decisive role by foot, it accelerated the economic indicators to productivity change to promote enterprise from to big, from weak to strong rapid development, then led the entire industry is booming and flourishing, determines the enterprise 's financial situation is good or bad, profitability and the level of debt paying ability size, as investors and creditors are important basis for decision making.

This article through to the Dashiqiao city transit fire-proof material limited company for example, according to the actual investigation, observation, inquiry, according to different analysis main analysis purposes, using different analytical methods and tools, can reflect the enterprise in terms of the status indicators, truthfully illustrate past performance, comprehensive ground reflect the enterprise status, and the evaluation of future development. Through the analysis, pointed out the existing problems and causes, for the rapid development of enterprises to provide the most fundamental guarantee of system and mechanism.

Keywords : Financial statements,Financial analysis,Research

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目 录

摘 要 .............................................................................................................................. I Abstract ......................................................................................................................... II 绪 论 ............................................................................................................................ V 1.财务报表分析的相关概述及公司简介………………….………………………………….…………1

1.1财务报表分析的相关概念 ............................................................................. 1 1.1.1财务报表分析的定义…………………………………………………………………………1 1.1.2 财务报表分析的意义………………………………………………………………………..1

1.2财务报表分析的基本方法 ............................................................................. 2

1.2.1比较分析法 .......................................................................................... 2 1.2.2百分比分析法 .................................................... 错误！未定义书签。 1.2.3因素分析法 .......................................................................................... 2 1.3偿债、运营、盈利能力的相关概述???????????????3 1.3.1偿债能力的概述?????????????????????3 1.3.2运营能力的概述………………………………………………………4 1.3.3盈利能力的概述………………………………………………………4 1.4大石桥市全顺耐火材料有限公司简介??????????????4 2.大石桥市全顺耐火材料有限公司财务报表分析 .................................................... 6

2.1偿债能力存在的问题 ..................................................................................... 6

2.1.1短期偿债能力弱 .................................................................................. 6 2.1.2长期偿债能力弱 .................................................................................. 7 2.2营运能力存在的问题 ..................................................................................... 8

2.2.1应收账款周转率偏低 .......................................................................... 8 2.2.2存货周转率偏低 .................................................................................. 9 2.3盈利能力存在的问题 ................................................................................... 10

2.3.1销售净利率下降 ................................................................................ 10 2.3.2总资产报酬率下降 ............................................................................ 11

3.针对大石桥市全顺耐火材料有限公司存在问题的对策 ...................................... 13

3.1提高企业偿债能力 ....................................................................................... 13

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3.1.1提高短期偿债能力 ............................................................................ 13 3.1.2提高长期偿债能力 ............................................................................ 14 3.2提高资产运营的效率 ................................................................................... 14

3.2.1提高应收账款周转率 ........................................................................ 14 3.2.2提高存货周转率 ................................................................................ 15 3.3提高企业的盈利能力 ................................................................................... 16

3.3.1提高销售净利润 ................................................................................ 16 3.3.2提高总资产报酬率 ............................................................................ 17

总 结 ........................................................................................................................... 18 致 谢 ........................................................................................................................... 19 参考文献 ......................................................................................................................... Appendix ......................................................................................................................... 附 录 ............................................................................................................................... 附 表 .............................................................................................................................

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绪 论

财务报表主要是三张表：资产负债表，利润表，现金流量表。财务报表能够全面直接的反映企业的财务状况、经营成果和现金流量情况，但是单纯从财务报表上的数据还不能说明企业经营状况的好坏和经营成果的高低，只有将企业的财务指标与有关的数据进行对比才能说明企业财务状况所处的地位，因此要进行财务报表分析。财务报表分析主要包括下面几种分析方法：企业财务结构分析、企业偿债能力分析、企业盈利能力分析、企业营运能力分析、企业发展趋势分析以及财务报表综合分析。而本文主要采用企业偿债能力分析、企业盈利能力分析、企业营运能力分析等方法。

通过该公司的财务报表，并对其有关数据进行汇总、计算、对比，能够分析出企业存在的问题，最后在根据企业的问题提出相应的对策。从而提高企业的盈利能力，偿债能力，更可以在一定程度上扩大企业的规模，让企业的发展有一个更好的前景。因此，要对大石桥市全顺耐火材料有限公司进行财务报表分析。

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