本文選題：融資租賃 + 財(cái)務(wù)指標(biāo)　； 參考：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：財(cái)務(wù)分析與評(píng)價(jià)基于公司的財(cái)務(wù)報(bào)表和其他的信息,對(duì)企業(yè)的財(cái)務(wù)指標(biāo)進(jìn)行分析,反映公司業(yè)務(wù)活動(dòng)的增減變動(dòng)和變化趨勢(shì),從而綜合分析與評(píng)價(jià)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果。所以通過(guò)企業(yè)財(cái)務(wù)指標(biāo)分析,對(duì)企業(yè)的資產(chǎn)、負(fù)債和現(xiàn)金流進(jìn)行謹(jǐn)慎的監(jiān)管,發(fā)現(xiàn)企業(yè)在經(jīng)營(yíng)發(fā)展中可能會(huì)出現(xiàn)的財(cái)務(wù)風(fēng)險(xiǎn),及時(shí)發(fā)現(xiàn)問(wèn)題并解決,調(diào)整企業(yè)的經(jīng)營(yíng)策略,防止給公司的經(jīng)營(yíng)帶來(lái)財(cái)務(wù)危害。在我國(guó),融資租賃承擔(dān)著融資投資、資產(chǎn)管理、資源配置等重要任務(wù),將金融資本和實(shí)體經(jīng)濟(jì)有效的聯(lián)系在一起,促進(jìn)資金和商品的流通,同時(shí)在經(jīng)濟(jì)轉(zhuǎn)型改革時(shí)期有力的推動(dòng)經(jīng)濟(jì)的成熟。近年來(lái),我國(guó)的融資租賃公司不斷的快速增多,但與此同時(shí),與之相匹配的市場(chǎng)監(jiān)管機(jī)制還不夠完善,風(fēng)險(xiǎn)預(yù)測(cè)與防范意識(shí)比較淡薄,這些問(wèn)題的出現(xiàn)導(dǎo)致企業(yè)不能健康的發(fā)展。本文從指標(biāo)分析的角度,通過(guò)對(duì)中信富通融資租賃公司的概況和現(xiàn)狀進(jìn)一步研究思考,利用2014年-2016年的財(cái)務(wù)報(bào)告資料,財(cái)務(wù)指標(biāo)與綜合財(cái)務(wù)指標(biāo)的分析同步,全面論述公司財(cái)務(wù)分析的方法、內(nèi)容和判斷的標(biāo)準(zhǔn),論述了中信富通融資租賃有限公司的盈利能力、償債能力、發(fā)展能力及營(yíng)運(yùn)能力,用杜邦分析法進(jìn)行綜合財(cái)務(wù)分析,根據(jù)財(cái)務(wù)分析結(jié)果對(duì)中信富通融資租賃有限公司財(cái)務(wù)狀況進(jìn)行總結(jié)評(píng)價(jià)、針對(duì)問(wèn)題給出相應(yīng)建議。本文通過(guò)案例分析討論,發(fā)現(xiàn)中信富通融資租賃有限公司的問(wèn)題,提出解決方案,從而使公司健康的發(fā)展。在論文最后,通過(guò)在分析過(guò)程中發(fā)現(xiàn)的問(wèn)題,提出企業(yè)在經(jīng)營(yíng)管理中的建議,希望能對(duì)中信富通融資租賃有限公司起到有意義的作用。
[Abstract]:The financial analysis and evaluation based on the company's financial statements and other information on the company's financial indicators analysis, changes and trends reflect the business activities of the company, and comprehensive analysis and evaluation of enterprise's financial condition and operating results. So the enterprise financial index analysis of corporate assets, liabilities and prudent regulation cash flow, found that companies may appear in the operation and development of the financial risk, timely find and solve the problem, adjust business strategy, prevent financial harm to the company. In our country, financing lease undertakes financing investment, asset management, resource allocation and other important tasks, the real economy and the financial capital effectively together, promote financial and commodity circulation, and reforms in the economic transition period push economic maturity. In recent years, China's financial leasing company The rapid increase of our time but at the same time, the market supervision mechanism of the matching is not perfect, risk prediction and prevention awareness is relatively weak, these problems lead to the healthy development of enterprises can not. From the index analysis, through the survey and the current situation of CITIC Fortis financial leasing companies to further research and thinking, use 2014 -2016 financial reporting information, analysis of financial indicators and comprehensive financial index synchronization, discusses the methods of the financial analysis, content and standards of judgment, the CITIC Fortis Financial Leasing Co., the company's profitability, solvency, development ability and operation ability, comprehensive financial analysis DuPont analysis, according to the financial the analysis results are summarized to evaluate the financial status of CITIC Fortis Financial Leasing Co., Ltd., in order to solve the problem. This paper provides corresponding suggestions through the analysis of a case The discussion, CITIC Fortis Financial Leasing Co. Ltd found problems, propose solutions, so that the healthy development of the company. At the end of this paper, through the analysis found the problems in the process of enterprise management, put forward proposals in the hope to have the significance of the role of CITIC Fortis Financial Leasing Co. Ltd.

【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.39;F830.42

【參考文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 李繼鵬;H電器股份有限公司財(cái)務(wù)報(bào)表分析[D];陜西師范大學(xué);2016年

2 徐媛媛;九陽(yáng)股份的投資價(jià)值分析[D];蘭州大學(xué);2016年

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本文編號(hào)：1739067