昆山市惠峰建设实业有限公司财务报表分析与研究

沈 阳 农 业 大 学 科 学 技 术 学 院

毕业设计（论文）

题 目： 昆山市惠峰建设实业有限公司财务报表 分析与研究

学 院： 经济管理系 专 业： 会计 学生姓名： 冀方方

指导教师： 崔君平

2013年 11 月28 日

昆山市惠峰建设实业有限公司财务报表分析与研究

摘 要

随着全球经济一体化的深入和我国经济的快速发展，财务报表在企业中的重要性也日益突出。财务报表为企业的经营者和投资者提供最直观的会计信息，对财务报表进行分析就是挖掘会计资料的深层信息。对于经营者来说，通过对财务报表的分析，可以了解企业的经营状况，找出企业经营中存在的问题，对企业的发展前景做出规划和预测，为经营者做出决策提供依据。对于投资者来说，通过对财务报表的分析，了解企业的财务状况、盈利能力等，对企业的发展潜力，风险的大小和收益的多少进行预测，进而做出合理的投资决策。

本文以昆山市惠峰建设实业有限公司为例，对财务报表分析的概述、目的、分类、作用、基本的分析方法进行了阐述。然后从偿债能力分析、盈利能力分析和资产管理能力分析三方面对企业的财务状况进行了分析和评价，通过分析，发现了昆山市惠峰建设实业有限公司存在偿债能力弱、盈利能力较差、资产营运效率低等问题，根据这些问题，提出来相应的解决对策。

关键词：财务报表分析；偿债能力；盈利能力；资产管理能力

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昆山市惠峰建设实业有限公司财务报表分析与研究

Abstract

With the deepening of economic globalization and China’s rapid economic development, the financial statement of the importance in the enterprise is increasingly prominent .Financial statements for the business owners and investors to provide the most intuitive accounting information, financial statements analysis is based on accounting data mining depth information. For operators, through the analysis of financial statement, we can understand the business situation; identify business problems, prospects for the development of enterprises to make planning and forecasting for the operators to make decisions. For investors through the analysis of financial statement to understand the company’s financial position, profitability, ect., the potential for the development of enterprises, the size of the risk and benefit of how to predict, and thus make rational investment decisions.

In this paper, the construction Kunshan Huifeng Industrial Co.,Ltd. as an overview of financial statement analysis, purpose, classification ,function, basic methods of analysis are described. Then from the debt capacity analysis, profitability analysis and asset management capabilities of three aspects of the financial status were analyzed and evaluated, through the analysis and found Construction Industrial Co.,Ltd Kunshan Huifeng presence of weak solvency, profitability is poor, asset operation and low efficiency, according to these problems, to corresponding solutions.

Key words: Financial statement analysis; Debt paying ability; Profitability; Asset management capabilities

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昆山市惠峰建设实业有限公司财务报表分析与研究

目 录

摘 要...........................................................................................................................................I Abstract ..................................................................................................................... …………II 绪 论 .......................................................................................................................................... 1 1 财务报表分析的概述 .......................................................................................................... 2

1.1 财务报表分析的概念和目的 ................................................................................ 2 1.1.1 财务报表分析的概念 .................................................................................... 2 1.1.2 财务报表分析的目的 .................................................................................... 2 1.2 财务报表的分类 .................................................................................................... 2 1.2.1 资产负债表 .................................................................................................... 3 1.2.2 利润表 ............................................................................................................ 3 1.2.3 现金流量表 .................................................................................................... 3 1.2.4 财务报表附注 ................................................................................................ 3 1.3 财务报表的分析方法 ............................................................................................ 4 1.3.1 趋势分析法 .................................................................................................... 4 1.3.2 比较分析法 .................................................................................................... 4 1.3.3 因素分析法 .................................................................................................... 4 1.3.4 比率分析法 .................................................................................................... 4 1.4 昆山市惠峰建设实业有限公司概况 .................................................................... 4 2 昆山市惠峰建设实业有限公司财务报表指标问题分析 .................................................. 6

2.1 偿债能力问题分析 ................................................................................................ 6 2.1.1 短期偿债能力偏弱 ........................................................................................ 6 2.1.2 长期偿债能力偏低 ........................................................................................ 8 2.2 盈利能力问题分析 .............................................................................................. 10 2.2.1 销售毛利率偏低 .......................................................................................... 10 2.2.2 净利润率回报率低 ...................................................................................... 11 2.3 资产管理能力问题分析 ...................................................................................... 11 2.3.1 应收账款周转率较低 .................................................................................. 11 2.3.2 存货周转速度慢 .......................................................................................... 13

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