摘要：本文利用玻璃大王迁至美国这一热点事件，选取福耀玻璃为典型代表，根据公司的财务报告和其他信息，筛选出关键的信息点，使用行业内的特殊工具进行分析，挖掘出业务目前的财务发展状况和背后深层次的原因，运用比较分析法分析最近连续5年的偿债能力、营运能力、盈利能力、发展能力。总的来说，一个国家的制造业发展水平与生产力状况有着极大的相关性，也是衡量归于发展中国家还是发达国家的关键点。对于中国来说，制造业有着其他产业不可比拟的重要性，并且一直在朝着较好的趋势发展，对中国的经济发展可谓举足轻重。本篇用福耀玻璃的案例引出中国制造业的发展，说明制造业行业的市场规模、发展现状和存在的问题，并对存在的问题进行分析，依据分析的结果，对中国制造业发展提出建议，同时对制造业行业的未来发展做出科学的趋势预测，为中国制造业的投资者与运营者提供了解制造业行业、投资该领域提供决策参考依据，也为中国制造业的发展奉献微薄之力。80809

毕业论文关键词：中国制造业；玻璃大王；偿债能力分析；资产管理比率分析；盈利能力分析

From the "Glass King" moved to the United States to analyze the financial situation of China's manufacturing industry

Abstract：By the use of Glass King moved to America this hot event, selection of Fuyao Glass as the typical representative, based on financial statements and other information as the basis, According to the company's financial reports and other information, select the key information points, and use the special tools in the industry to analyze，effectively seek business financial situation and change, using comparative analysis method to analyze the recent 5 consecutive years of solvency, operating capacity, profitability and development capacity。 Manufacturing directly reflects the level of productivity of a country, is an important factor to distinguish between developing countries and developed countries, China's manufacturing industry as a pillar industry of the country, has maintained a good momentum of development。 The manufacturing industry is the main body of our country's industry, and it plays an important role in our economy。 With the development of FUYAO GLASS Case Chinese manufacturing industry, market size, development status of manufacturing industry and the existing problems, and analyze the existing problems, based on the analysis result, the China manufacturing industry development proposals, and make scientific trends for the future development of the manufacturing industry forecasts, and investors the operator for Chinese manufacturing to provide understanding of investment in the sector to provide reference for the decision-making, manufacturing industry, also for the development of China manufacturing dedication modest。

Key words：the balance sheet；financial analysis；Chinese manufacturing industry；glass king；solvency analysis； asset management ratio analysis；profitability analysis

目 录

绪论1

一、中国制造业概述2

（一）制造业定义及分类2

（二）制造业的地位 2

（三）制造业发展状况2

二、从“玻璃大王”迁至美国分析当今中国制造业财务状况4

（一）福耀玻璃概述4

（二） 福耀玻璃近五年财务状况9

1、偿债能力分析9

2、资产管理比率分析11

3、盈利能力分析 12

4、发展能力分析 13

（三） 从“玻璃大王” 迁至美国分析当今中国制造业财务状况14

三、中国制造业现状15

（一） 中国制造业总体规模15

（二） 中国制造业信息化现状15