本文關鍵詞： 財務分析 電力企業(yè) 財務指標　出處：《長安大學》2014年碩士論文　論文類型：學位論文

【摘要】：財務分析是企業(yè)經(jīng)營、管理的重要組成部分，通過對企業(yè)報表和其他相關資料的分析，對企業(yè)的財務狀況和經(jīng)營成果進行剖析，反映企業(yè)經(jīng)營中的利得損失，為經(jīng)營決策提供參考依據(jù)。目前我國普遍采用的財務分析方法有比率分析法、趨勢分析法、比較分析法，同時結合各種分析方法，從企業(yè)的償債能力、營運能力、盈利能力、發(fā)展能力四個方面進行綜合全面分析。 電力行業(yè)作為國家重要的能源部門在社會和經(jīng)濟發(fā)展中扮演著關鍵角色，是其他行業(yè)的基礎，也與人們的日常生產和生活密切相關。目前，我國學者對財務分析理論的研究不斷深入，在不同的行業(yè)也根據(jù)行業(yè)特點提出不同的財務分析體系理論，但對于電力行業(yè)財務分析仍涉及較少。本文通過對以往相關文獻的研究，，以及對電力行業(yè)的分析，在已有財務分析體系的基礎上提出電力行業(yè)財務分析體系，對電力行業(yè)財務分析內容進行補充。主要包括環(huán)境分析、資產分析、負債分析、利潤分析、財務指標分析五個方面。 上海電力公司是一家大規(guī)模的發(fā)電和配電公司，主要經(jīng)營電力和熱力的生產和銷售，上海是中國最大的電力生產商。本文以上海電力公司為例，對其2010年——2013年的財務狀況進行分析，通過對其發(fā)展環(huán)境、競爭格局、戰(zhàn)略優(yōu)勢的分析，結合財務報表、財務指標的全面分析，對其財務狀況進行綜合評價。指出其資本結構相對穩(wěn)定，獲利能力保持不斷上升的水平，發(fā)展前景較好；但同時也存在著環(huán)境壓力大、償債能力有待提高、股權結構不合理、發(fā)電成本高等問題。本文認為，上海電力公司在未來的發(fā)展中應實施可持續(xù)發(fā)展戰(zhàn)略，走經(jīng)濟環(huán)保道路；優(yōu)化股權結構；提高償債能力，降低財務風險；有效控制成本，擴大市場規(guī)模；健全財務分析體系。
[Abstract]:Financial analysis is an important part of enterprise operation and management. Through the analysis of enterprise report forms and other relevant information, the financial situation and operating results of the enterprise are analyzed to reflect the gains and losses in the operation of the enterprise. At present, the financial analysis methods commonly used in our country include ratio analysis, trend analysis, comparative analysis, and combining with various analysis methods, from the aspects of enterprise's solvency, operation ability, profitability, and so on, the financial analysis methods commonly used in our country include ratio analysis method, trend analysis method, comparative analysis method and so on. Comprehensive and comprehensive analysis is carried out in four aspects of capacity development. The electricity industry, as an important energy sector in the country, plays a key role in social and economic development, is the foundation of other industries, and is closely related to people's daily production and daily life. Chinese scholars have studied financial analysis theory deeply, and put forward different financial analysis system theory according to industry characteristics in different industries. However, the financial analysis of electric power industry is still less involved. This paper puts forward the financial analysis system of electric power industry on the basis of the existing financial analysis system through the research of previous related literature and the analysis of electric power industry. It mainly includes five aspects: environmental analysis, asset analysis, liability analysis, profit analysis and financial index analysis. Shanghai Power Company is a large-scale power generation and distribution company, mainly engaged in the production and sale of electricity and heat. Shanghai is the largest power producer in China. The financial situation from 2010 to 2013 is analyzed. Through the analysis of its development environment, competition pattern, strategic advantages, and the comprehensive analysis of financial statements and financial indicators, It is pointed out that its capital structure is relatively stable, its profitability keeps rising level, and its development prospects are better, but there are also great environmental pressures, the ability to repay debt to be improved, and the unreasonable equity structure. This paper holds that Shanghai Electric Power Company should implement the strategy of sustainable development, take the path of economic and environmental protection, optimize the ownership structure, improve the solvency, reduce the financial risk, and effectively control the cost in the future development of Shanghai Electric Power Company. Expand the market scale and improve the financial analysis system.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.61;F406.7

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