华中科技大学文华学院
毕业设计（论文）
安泰集团财务报表分析
学 生 姓 名： 学号：
学 部 （系）： 经济管理学部会计系 指 导 教 师： 职称或学位： 讲师
专 业 班 级： 09会计3班
2013年5月 10日
华中科技大学文华学院毕业设计(论文)
目 录
摘要 ··································································································· II 关键词 ······························································································· II ABSTRACT ····················································································· III KEY WORDS ·················································································· III 前言 ··································································································· 1 一、财务分析概述 ··········································································· 2 （一）财务分析的概念、目的和内容 ·········································· 2 （二）财务分析的方法 ································································· 3 （三）财务分析的意义 ································································· 4 二、山西安泰集团简介 ··································································· 5 三、安泰集团偿债能力分析··························································· 6 （一）短期偿债能力分析 ····························································· 6 （二）长期偿债能力分析 ····························································· 8 四、安泰集团盈利能力分析··························································· 11 （一）成本费用利润率 ································································· 11 （二）净资产收益率 ····································································· 12 五、安泰集团资产营运能力分析 ·················································· 13 （一）流动资产周转情况分析 ······················································ 13 （二）总资产周转情况分析 ························································· 15 结束语 ······························································································· 17 参考文献 ··························································································· 18 致 谢 ······························································································· 19
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华中科技大学文华学院毕业设计(论文)
安泰集团财务报表分析
摘 要
当今是经济飞速发展的信息时代。对于人而言，掌握信息就掌握了一种宝贵的资源；对于企业，尤其是中小企业，在应对经济的波动时，充分把握住信息，就多了一条规避风险、谋求发展的道路。而财务报表就好像是一种商业语言，蕴含了丰富的会计信息，是反映企业实力的一面镜子。所以，无论你是公司的财会人员、中级主管、经营者还是投资人，都需要通过财务报表来了解公司的运营状况。由此可以看出，对财务报告进行分析不仅能对企业进行绩效评价，更能为企业多方使用者的投资决策提供帮助。
本文一开始介绍财务分析的内容，分析方法及意义，然后又结合具体案例，通过研究安泰集团2010年至2012年连续三年的财务报表，分析企业的财务指标以及对指标所反映出的问题提出自己的理解，同时也能够使读者有一个较为清晰的认识，大体了解财务分析在实际中的运用。
关键词：财务分析；安泰集团；偿债能力分析；盈利能力分析；资产运营能力分析
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华中科技大学文华学院毕业设计(论文)
Financial statements analysis of Antai group
Abstract
Today is the rapid economic development of the information age. For people to understand information is a valuable resource; For enterprises, especially small and medium-sized enterprises, in response to the economic fluctuations, fully grasp the information, is more a risk averse, seeking the development of the road. The financial statements as a business language, contains a wealth of accounting information, is a mirror that reflect the strength of the enterprise. So, whether you are the company's accounting staff, mid-level management, operator or investor, need through the financial statements to understand the company's operating condition. Thus it can be seen that carries on the analysis of financial reports can not only for performance evaluation of enterprise, more can offer help for numerous users enterprise investment decision.
This paper at first describes the content of financial analysis, analysis methods and significance, and then combined with the specific case, by studying the Antai group from 2010 to 2012 for three consecutive years of financial statements, analysis of enterprise financial index and the index reflect the problems put forward their own understanding, at the same time, it can make readers have a more clear understanding of general understanding of financial analysis in the actual application.
Keywords: Financial analysis, Antai group, solvency analysis,
profitability analysis, operational capacity analysis
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华中科技大学文华学院毕业设计(论文)
前 言
在现代经济社会，财务报表不仅是企业评估经营方针的依据，也为投资者评价投资绩效提供了重要的信息来源。财务分析是一门科学，更是一门艺术。如果将年报中的任意两个数字相除，我们可以算出一个比率，然而这其中最关键的技术在于我们该选用哪一个指标，如何找到它们，如何去评价它们。在尝试着去分析一家公司之前，我们必须较好地把握财务数据和财务分析技术。美国的“安然事件”、“世通造假”由此引发的关于财务分析的大讨论在国内外掀起了巨大的风波，也给予人们深思。因此，关于财务分析的研究势在必行。
山西安泰集团作为上市企业，近年来发展逐渐壮大，有对外公布的可靠明确的数据和财务报告，同时作为地方企业，又和当地资源、民生息息相关。
本文通过财务分析的概念、内容、方法和意义等一系列的描述中，简单地进行财务分析的介绍，使非财务专业的人对于财务分析也能够有一定的认识和理解。又以山西安泰集团的有关数据报表为背景资料，力求从公司现有的数据看到过去的经营，现在的状态，以及通过对财务指标加以分析，对其中反映出的问题中提出自己的见解。
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