本文選題：蘭石重裝 + 財務(wù)分析模型　； 參考：《蘭州大學》2013年碩士論文

【摘要】：經(jīng)濟全球化背景下,面臨復雜多變、跌宕起伏的國內(nèi)外經(jīng)濟金融環(huán)境,企業(yè)的經(jīng)營風險和財務(wù)風險也越來越大。建立科學的財務(wù)分析體系,進行高質(zhì)量的財務(wù)分析,向企業(yè)各層次決策者提供有價值的信息,以便決策者及時作出正確的決策,有助于化解和防范風險,防患于未然。 本文以蘭州蘭石重型裝備股份有限公司(以下簡稱蘭石重裝)財務(wù)分析模型的構(gòu)建及應(yīng)用為研究對象。首先,通過對財務(wù)分析理論的綜述研究,為建立系統(tǒng)、科學的財務(wù)分析模型打好理論基礎(chǔ)。其次,對蘭石重裝的財務(wù)分析工作開展現(xiàn)狀進行了深入的分析,指出蘭石重裝目前面臨發(fā)展瓶頸難以突破、財務(wù)管控能力弱、資產(chǎn)管理效率差、現(xiàn)有財務(wù)分析體系無法應(yīng)對多變的內(nèi)外部環(huán)境以及無法針對裝備制造業(yè)進行分析等問題。然后,綜合運用比較分析法、比率分析法、綜合分析法等財務(wù)分析理論,密切結(jié)合蘭石重裝的實際,構(gòu)建起了包括比較分析模型、綜合分析模型及財務(wù)危機預(yù)警分析模型等內(nèi)容的財務(wù)分析模型。 最后,運用建立起來的財務(wù)分析模型,對蘭石重裝進行財務(wù)分析,運用分析結(jié)果,對其中存在的問題,提出有針對性的建議,為公司各層次的決策者提供必要的、有價值的信息,從而增強蘭石重裝的抵御和防范風險能力,為蘭石重裝持續(xù)、健康發(fā)展保駕護航。
[Abstract]:Under the background of economic globalization, enterprises are facing complex and changeable domestic and foreign financial environment, and the risks of business and finance are also increasing. Establishing a scientific financial analysis system, carrying out high-quality financial analysis, providing valuable information to the decision-makers at all levels of the enterprise, so that the decision-makers can make correct decisions in time, help to resolve and prevent risks, and prevent trouble in the early stages. In this paper, the construction and application of the financial analysis model of Lanzhou Lanshi heavy equipment Co., Ltd (hereinafter referred to as Lanshi heavy loading) as the research object. First of all, through the review of financial analysis theory, it lays a theoretical foundation for the establishment of a systematic and scientific financial analysis model. Secondly, the paper deeply analyzes the present situation of the financial analysis of Lanshi heavy loading, and points out that the Lanshi reload is faced with the bottleneck of development is difficult to break through, the financial control ability is weak, and the asset management efficiency is poor. The existing financial analysis system can not cope with the changing internal and external environment and equipment manufacturing industry analysis and other problems. Then, using the comparative analysis method, the ratio analysis method, the comprehensive analysis method and so on financial analysis theory, closely unifies the orchid stone reload reality, has constructed including the comparative analysis model. Comprehensive analysis model and financial crisis early-warning analysis model and other content of the financial analysis model. Finally, using the established financial analysis model, to carry on the financial analysis to the Orchid reload, using the analysis result, to put forward the pertinence suggestion to the existing problem, to provide the necessary for the company each level decision maker, Valuable information, so as to enhance the ability to resist and prevent the risk of orchid heavy loading, for the continued and healthy development of orchid reloading escort.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.4

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