-
摘要财务报表是从企业整体的结构上，清晰反映出企业的财务状况，包括经营成果和现金流量的情况。而在经营过程中，来反映企业真实信息的最重要的渠道也就是财务报表，这种查看财务报表的方式已经成为我们生活中、工作中的日常。但财务报表也具有相应的局限性，比如经营成果跟资金动向，这些简单单纯的财务状况它能清楚反映出来，但像企业的整体面貌，企业经营成果的好坏，它并不能特别很好的表现出来。46209
- 上一篇：林海企业公司应收账款管理研究
- 下一篇：美欣达短期偿债能力分析
本文通过各种指标的分析，来评价企业的偿债能力和盈利能力。文章以北大荒股份有限公司为例，通过对其公司财务报表及各项财务指标的分析，得出相应结论。
毕业论文关键词：北大荒；财务报表；分析；问题；建议
Abstract Along with the development of economic globalization, and the further promotion of communication technology, network technology, the world seems like village, pull close the distance between countries, enterprises and people. We in dealing with problems, solve the things at the same time, often received many useful information. Financial statements can be on the whole reflects the enterprise's financial position, operating results and cash flow conditions, and the disclosure of information in enterprise management is the most important way is through the financial statements to reflect, this way has been woven into the life of every one of us, work. Seen from financial statements, although can simply reflect enterprise of some of the financial position, operating results and cash movements, but the data on the financial statements or can not fully reflect the enterprise's whole appearance, especially can not fully show the stand or fall of enterprise's operating results, to the enterprise past, present and future of an assessment also cannot have full instructions. So to the enterprise's financial data compared with the same industry, companies in comparison with the financial data of various periods, this to be able to enterpriseshave a comprehensive understanding, so enterprise must in financial statementanalysis.
Finally in Beidahuang co., LTD., for example, through the company's financial statements and the financial indicators analysis, and conclusion.
Key words: Financial statements; Financial statement analysis; Debt paying ability; Profitability
目录
摘 要 I
Abstract II
第一章 绪论 1
1.1研究对象的定义及分类 1
1.2财务报表分析的重要性 1
第二章 北大荒集团股份有限公司的财务报表分析 2
2.1北大荒集团股份有限公司简介 2
2.2北大荒集团资产负债表分析 2
2.3北大荒集团利润表分析 9
2.4北大荒集团现金流量表分析 12
第三章 北大荒集团财务报表分析中存在的问题 20
3.1资产结构分配不合理，导致资产风险较大 20
3.2现金流量流出较多，导致资金周转不足 20
3.3偿债能力减弱，导致企业年度经营利润大幅度缩减 20
3.4整体经营能力低下，企业发展状况越发不理想 20
3.5北大荒资产利用效率低，导致企业盈利能力下降。 20
第四章 根据财务报表分析中的问题提出的几点建议 21
4.1提高现金管理能力 21
4.2改变发展模式 21
4.3扩大市场 21
4.4多领域多元化 21
4.5提高管理决策水平 21
结束语 22
致 谢 23