本科毕业设计（论文）
题 目 双汇企业财务报表分析研究 姓 名 宋孟姣
专 业 2010级财务管理本科1班 学 号 201040016 指导教师 董玥玥
郑州科技学院工商管理学院
二〇一四年五月
目 录
摘 要 ............................................................................................................................. I Abstract ........................................................................................................................ II 1 绪论 .......................................................................................................................... 1
1.1 研究背景和意义 ............................................................................................ 1
1.1.1 研究背景 .............................................................................................. 1 1.1.2 研究意义 .............................................................................................. 1 1.2 研究方法和主要内容 .................................................................................... 1
1.2.1 研究方法 .............................................................................................. 1 1.2.2 主要内容 .............................................................................................. 2 1.3 文献综述 ........................................................................................................ 2
1.3.1 财务报表分析的概念 .......................................................................... 2 1.3.2 财务报表分析相关问题研究 .............................................................. 3 1.3.3 研究评述 .............................................................................................. 5
2 双汇企业财务现状 .................................................................................................. 6
2.1 双汇企业财务报表的分析 ............................................................................ 6
2.1.1 资产负债表 .......................................................................................... 6 2.1.2 利润表 .................................................................................................. 6 2.1.3 现金流量表 .......................................................................................... 6 2.2 双汇企业财务指标的分析 ............................................................................ 6
2.2.1 偿债能力 .............................................................................................. 6 2.2.2 营运能力 .............................................................................................. 7 2.2.3 盈利能力 .............................................................................................. 7 2.2.4 发展能力 .............................................................................................. 8
3 双汇企业在财务方面上存在的问题 ...................................................................... 9
3.1 财务报表存在的问题 .................................................................................... 9
3.1.1 资产负债表资本结构不合理 .............................................................. 9 3.1.2 现金流量表投资筹资活动经营效益差 .............................................. 9 3.2 财务指标存在的问题 .................................................................................. 10
3.2.1 偿债能力不乐观 ................................................................................ 10 3.2.2 运营能力较弱，有待加强 ................................................................ 13 3.2.3 销售水平低，盈利能力弱 ................................................................ 15 3.2.4 发展能力变化幅度大，不稳定 ........................................................ 18
4 双汇企业财务问题的解决对策 ............................................................................ 21
4.1 合理运用货币资金 ...................................................................................... 21 4.2 提高筹资与投资活动产生的现金及现金等价物的增加额 ...................... 21 4.3 适当扩大债务比重，充分利用财务杠杠 .................................................. 22 4.4 降低成本费用，提高产品质量 .................................................................. 22 4.5 关联交易的合理化 ...................................................................................... 23 4.6 为企业注入非财务指标分析，增加企业发展活力 .................................. 23 结 语 .......................................................................................................................... 24 致 谢 .......................................................................................................................... 25 参考文献 .................................................................................................................... 26 附 录 .......................................................................................................................... 27
双汇企业财务报表分析研究
双汇企业财务报表分析研究
摘 要
改革开放推动了我国经济的迅猛发展，市场经济也在改革开放的推动下逐步完善，财务环境也发生了较大的变化。同时，随着“会计电算化”向“会计信息化”的发展，以互联网技术为核心的知识经济逐渐向传统经济渗透，使企业面临快速应变、快速决策的考验。面对这些变革，财务信息“产品”就需要不断地更新换代，才能满足经营者的管理需求。对投资者来说，如何高效的分析财务报表，以获得对自己有益的信息进行投资决策，也显得尤为重要。
鉴于此，笔者以双汇企业为例，通过分析双汇企业2010年到2012年的财务报表，首先得出目前双汇的财务现状；其次分析双汇企业财务上存在的问题；最后提出解决的对策。
关键词：财务报表；财务指标；对策
I
双汇企业财务报表分析研究
SYUDY ON THE ANALYSIS OF FINANCIAL STATEMENTS THE SHUANGHUI ENTERPRISE
Abstract
Reform and opening up to promote the rapid development of China's economy，market economy also pushed by the reform gradually perfect, the financial environment has undergone great changes. At the same time, along with the \of Accounting Computerization\to \information\knowledge economy based on the Internet technology as the core to gradually penetrate into the traditional economy, enterprises are facing rapid response, rapid decision-making test. In the face of these changes, financial information \on the need to constantly update, in order to meet the management demand. For investors, financial statement analysis how to efficiently, in order to obtain the investment decisions of their useful information, it is particularly important.
In view of this, the enterprise as an example, through the analysis of shuanghui enterprise from 2010 to 2012 financial statements, first obtains the current financial situation Shuanghui; secondly, analysis of existing problems and causes of Shuanghui on corporate finance; finally proposes the solution countermeasure. Key words: The financial statements；Financial indicators；Countermeasures
II