宝钢公司财务报表分析研究

毕业论文

毕业论文中文摘要

宝钢股份有限公司财务报表分析研究 摘要： 财务报表反映了一个企业的经营成果和财务状况，对财务报表进行分析可以为投资者提供企业偿债能力、获利能力、营运能力和发展能力等财务信息，使报表使用者据以判断并做出相关决策，为财务决策、财务计划和财务控制提供依据。但由于财务报表分析存在一定的问题，使财务报表存在失真的现象，文中就相应的问题提出了建议。本文主要在财务报表分析理论的基础上，利用资产负债表、利润表、现金流量表的数据以及其他相关资料，对宝钢有限公司的盈利能力、偿债能力、营运能力和发展能力做出科学、准确的评价与判断，进而对公司财务状况做综合的评价及建议。 关键词： 财务报表分析 财务指标 局限性 宝钢

毕业论文

毕业论文外文摘要

Title The Analysis of Financial Statements of Zhuhai Gree Electric Appliance Co.,ltd. Abstract Financial statements reflect a company's operating results and financial position，financial statements analysis can provide investors with corporate solvency，profitability，operational capacity and ability to develop financial information，so that users of financial statements can judge and do the relevant decision-making for financial decisions，financial planning and provide the basis for financial control. However，there are some problems in the analysis of financial statements，so there is distortion of financial statements，on paper made suggestions accordingly. This paper analyzes the financial statements based on the theory，the use of balance sheet，income statement，cash flow statement data and other relevant information on the Zhuhai Gree Electrical Appliance Co.，profitability，liquidity，operational capacity and developing the ability to do a scientific，accurate assessment and evaluation，and proceeded to the company's financial position to do a comprehensive evaluation and recommendations. Keywords： the analysis of financial statements financial indicators limitations GREE

毕业论文

目录

1 引言............................................................. 1 1.1 研究的意义..................................................... 1 1.2 研究思路及结构安排............................................. 2 2 财务报表分析的理论基础........................................... 2 2.1 财务报表....................................................... 2 2.2 财务报表分析的方法............................................. 3 3 财务报表分析存在的问题及其改进建议............................... 5 3.1 财务报表的局限性............................................... 5 3.2 财务指标分析的局限性........................................... 7 3.3 财务报表局限性的改进建议....................................... 8 4 宝钢股份有限公司的财务分析....................................... 9 4.1 公司简介...................................................... 10 4.2 财务报表分析.................................................. 11 4.3 财务指标分析.................................................. 15 4.4 对宝钢股份有限公司财务状况的综合评价及建议.................... 17 结论............................................................... 19 参考文献........................................................... 20 致谢............................................................... 22