本文選題：財務分析 + 價值增長��； 參考：《中南大學》2014年碩士論文

【摘要】：摘要：現(xiàn)代企業(yè)的經(jīng)營目標是價值最大化,而財務報表是企業(yè)經(jīng)營活動的縮影,是傳遞財務信息的載體。通過財務報表的分析,可以了解企業(yè)的財務狀況、經(jīng)營成果、現(xiàn)金流量,可以了解企業(yè)的償債能力、營運能力、盈利能力、發(fā)展能力,進而可以評價企業(yè)的價值。 本文對湖南柿竹園有色金屬有限責任公司2010-2012年的財務報表進行全面的分析與解讀。首先對礦業(yè)行業(yè)的行業(yè)特征及地位、行業(yè)背景、行業(yè)經(jīng)營效益進行分析并對中國五礦公司和柿竹園公司的概況進行了介紹,其次對該公司2010-2012年度的財務狀況、經(jīng)營成果、現(xiàn)金流量進行全面分析。一方面通過比較分析法、比率分析法、趨勢分析等方法對該企業(yè)的資產(chǎn)負債表、利潤表、現(xiàn)金流量表三大主要財務報表進行細致深入的分析,評價其財務狀況和經(jīng)營成果；另一方面詳細全面地對公司的償債能力、營運能力、盈利能力、發(fā)展能力等財務指標進行定量和定性的分析和評價。 結(jié)合以上分析,本文分別從資本成本方面、自由現(xiàn)金流方面、存續(xù)期方面找出該公司在價值增長中存在的問題。接下來從經(jīng)濟環(huán)境、金融環(huán)境、法律環(huán)境、行業(yè)周期、行業(yè)競爭對手等外部環(huán)境因素和技術、管理、投資等企業(yè)內(nèi)部環(huán)境因素深入分析這些問題的形成原因,并從降低資本成本、增加自由現(xiàn)金流、延長存續(xù)期三個方面著手,對柿竹園公司的價值提升提出了相應的策略,以期為柿竹園公司的財務管理者提出些許借鑒。
[Abstract]:Absrtact: the aim of modern enterprise is to maximize the value, and the financial statement is the epitome of the business activity and the carrier of transmitting the financial information. Through the analysis of financial statements, we can understand the financial situation, operating results, cash flow of enterprises, can understand the solvency, operating capacity, profitability, development ability, and then can evaluate the value of enterprises. The financial statements of Hunan Shizhuyuan Nonferrous Metals Co., Ltd. 2010-2012 are analyzed and interpreted. Firstly, the paper analyzes the industry characteristics and status, industry background, industry operating efficiency of mining industry, and introduces the general situation of China Minmetals Company and Shizhuyuan Company. Secondly, it introduces the financial situation and operating results of the company in 2010-2012. A comprehensive analysis of cash flows is carried out. On the one hand, through comparative analysis, ratio analysis, trend analysis and other methods to the balance sheet, income statement, cash flow statement of the three major financial statements for careful and in-depth analysis, to evaluate its financial situation and operating results; On the other hand, quantitative and qualitative analysis and evaluation of the company's solvency, operating capacity, profitability, development ability and other financial indicators are carried out in detail and comprehensively. Combined with the above analysis, this paper finds out the problems in the growth of the company's value from the aspects of capital cost, free cash flow and duration. Next, from the economic environment, financial environment, legal environment, industry cycle, industry competitors and other external environmental factors and technology, management, investment and other internal environmental factors of enterprises to analyze the formation of these problems. From the aspects of reducing the cost of capital, increasing free cash flow and prolonging the life span, this paper puts forward the corresponding strategies to enhance the value of Shizhuyuan Company in order to provide some reference for the financial managers of Shizhuyuan Company.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F231.5;F426.3;F406.7

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