【摘要】：財務狀況分析是以企業(yè)的基本經(jīng)營活動為對象,以財務報表為主要數(shù)據(jù)來源,以分析和綜合為主要方法,從而系統(tǒng)認識企業(yè)的過程,其目的是了解企業(yè)過去、評價現(xiàn)在并預測未來,以幫助企業(yè)利益關(guān)系人改善決策。其中,企業(yè)利益關(guān)系人即報表使用者,包括股權(quán)投資人、債權(quán)人、企業(yè)經(jīng)營管理者、供應商、政府以及其他與企業(yè)相關(guān)的組織和個人。 裝備制造業(yè)是我國國民經(jīng)濟的重要支柱,是山西“十二五”轉(zhuǎn)型發(fā)展的重要組成部分,因此,本文對山西裝備制造業(yè)的代表晉西車軸進行財務狀況分析,明確企業(yè)經(jīng)營成果和財務狀況,并對其未來發(fā)展提出經(jīng)營及財務管理方面的建議。 本文分為六個部分。第一部分是緒論,主要對研究背景和目的、研究思路和內(nèi)容及研究方法進行闡述；第二部分是理論綜述部分,主要是對財務報表分析的意義和理論進行闡述；第三部分是內(nèi)外環(huán)境分析,從國家宏觀調(diào)控和企業(yè)微觀管理環(huán)境兩方面來進行分析,對企業(yè)所處的市場環(huán)境進一步把握；第四部分是財務報表分析,對晉西車軸2007-2011年的三大財務報表進行了報表分析和指標分析,掌握了企業(yè)的償債能力、營運能力、贏利能力和發(fā)展能力；第五部分是綜合評價和建議,綜合內(nèi)外環(huán)境分析和財務報表分析的結(jié)果,對企業(yè)的財務狀況進行評價,并給出財務管理方面的建議；第六部分是結(jié)論。
[Abstract]:Financial situation analysis is based on the basic business activities of enterprises, financial statements as the main data source, analysis and synthesis as the main method, so as to systematically understand the process of enterprises, the purpose of which is to understand the past of enterprises, evaluate the present and predict the future, in order to help enterprise stakeholders improve decision-making. Among them, the enterprise stakeholders are the users of the statement, including equity investors, creditors, business managers, suppliers, the government and other organizations and individuals related to the enterprise. Equipment manufacturing industry is an important pillar of our national economy and an important part of the transformation and development of Shanxi during the 12th five-year Plan period. Therefore, this paper analyzes the financial situation of Shanxi equipment manufacturing industry representative Jinxi axle, clarifies the operating results and financial situation of enterprises, and puts forward some suggestions on management and financial management for its future development. This paper is divided into six parts. The first part is the introduction, mainly on the research background and purpose, research ideas and contents and research methods; the second part is the theoretical summary, mainly on the significance and theory of financial statement analysis; the third part is the internal and external environment analysis, from two aspects of national macro-control and enterprise micro-management environment to further grasp the market environment in which enterprises are located. The fourth part is the financial statement analysis, which carries on the statement analysis and the index analysis to the three major financial statements of Jinxi axle from 2007 to 2011, and grasps the solvency, operation ability, profit ability and development ability of the enterprise. The fifth part is the comprehensive evaluation and suggestion, synthesizes the result of the internal and external environment analysis and the financial statement analysis, evaluates the financial situation of the enterprise, and gives the suggestion of financial management. The sixth part is the conclusion.
【學位授予單位】：山西大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.4

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