發(fā)布時(shí)間：2018-04-29 09:56

  本文選題：財(cái)務(wù)診斷 + 結(jié)構(gòu)分析　； 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)的發(fā)展與人們消費(fèi)觀念的轉(zhuǎn)變,化妝品行業(yè)逐漸進(jìn)入人們的視野。近幾年,我國(guó)消費(fèi)者對(duì)化妝品的需求度不斷增長(zhǎng),同時(shí)對(duì)化妝品的質(zhì)量要求也越來(lái)越高。人們更多地開始追求中高端奢華型化妝品,而我國(guó)大部分化妝品企業(yè)生產(chǎn)的是低端實(shí)用性化妝品。我國(guó)化妝品行業(yè)前景一片光明同時(shí)競(jìng)爭(zhēng)也非常激烈,很多企業(yè)由于競(jìng)爭(zhēng)失敗迫于被吞并或者倒閉。我國(guó)化妝品企業(yè)如何在如此內(nèi)憂外患的發(fā)展形勢(shì)下找到自己的競(jìng)爭(zhēng)優(yōu)勢(shì),保證自身的盈利水平,這就需要對(duì)其進(jìn)行科學(xué)合理的財(cái)務(wù)診斷,首先了解企業(yè)缺什么,然后揚(yáng)長(zhǎng)避短,針對(duì)性地增強(qiáng)企業(yè)競(jìng)爭(zhēng)能力,進(jìn)一步提升企業(yè)的盈利水平。本文應(yīng)甘肅省卡芮茲生物科技公司要求,以其為財(cái)務(wù)診斷對(duì)象,在掌握了財(cái)務(wù)診斷的概念基礎(chǔ)以及本文的研究?jī)?nèi)容與研究方法的基礎(chǔ)上,簡(jiǎn)要分析了我國(guó)化妝品行業(yè)的經(jīng)濟(jì)現(xiàn)狀以及企業(yè)目前主要的財(cái)務(wù)與經(jīng)營(yíng)狀況,然后抓住企業(yè)露出的財(cái)務(wù)問(wèn)題苗頭,依據(jù)已知資料分析診斷企業(yè)各方面的財(cái)務(wù)情況。診斷結(jié)果顯示,該企業(yè)存在負(fù)債比例過(guò)低、應(yīng)收賬款壞賬風(fēng)險(xiǎn)較大等財(cái)務(wù)問(wèn)題。最后本文在分析了解了導(dǎo)致這些財(cái)務(wù)問(wèn)題產(chǎn)生的原因及其內(nèi)在聯(lián)系的條件下提出具有可行性的改進(jìn)建議,以幫助企業(yè)提升盈利水平。本文包括五章內(nèi)容,第一章介紹了本文的研究背景與意義,財(cái)務(wù)診斷的相關(guān)概念基礎(chǔ)和本文的研究?jī)?nèi)容、方法等;第二章分析了被診斷企業(yè)所處的行業(yè)現(xiàn)狀以及目前主要的財(cái)務(wù)與經(jīng)營(yíng)狀況;第三章是具體的財(cái)務(wù)診斷過(guò)程,包含對(duì)企業(yè)的經(jīng)營(yíng)情況的結(jié)構(gòu)與趨勢(shì)分析、財(cái)務(wù)能力分析、財(cái)務(wù)質(zhì)量分析以及診斷結(jié)果與原因分析;第四章是針對(duì)診斷結(jié)果及其原因提出改進(jìn)建議;第五章概括了本文研究所涉及的所有工作及主要結(jié)論,闡明本文的應(yīng)用價(jià)值并分析研究中的不足之處以及對(duì)下一步研究的展望。
[Abstract]:With the development of world economy and the change of people's consumption concept, cosmetics industry has gradually entered people's vision. In recent years, China's consumers' demand for cosmetics has been increasing, and the quality of cosmetics has become more and more demanding. People begin to pursue high-end luxury cosmetics, while most cosmetics enterprises in China produce low-end practical cosmetics. The future of cosmetics industry in China is bright and the competition is also very fierce. Many enterprises are forced to be annexed or closed down because of the failure of competition. How to find out their own competitive advantage and ensure their own profit level under such a situation of internal and external problems, which requires a scientific and reasonable financial diagnosis, first to understand what enterprises lack, and then to exploit their strengths and circumvent their weaknesses. Aim to enhance the competitiveness of enterprises, further improve the profitability of enterprises. At the request of Karritz Biotechnology Company of Gansu Province, this paper regards it as the object of financial diagnosis, and on the basis of mastering the conceptual basis of financial diagnosis and the research contents and methods of this paper, This paper briefly analyzes the present economic situation of the cosmetic industry in China and the main financial and business conditions of the enterprises at present, and then analyzes and diagnoses the financial situation of the enterprises according to the known information by grasping the emerging financial problems of the enterprises. The diagnostic results show that the enterprise has financial problems such as low debt ratio and high risk of bad debts in accounts receivable. Finally, under the condition of analyzing the causes of these financial problems and their internal relations, this paper puts forward some feasible suggestions to improve the profit level of enterprises. This paper includes five chapters. The first chapter introduces the research background and significance of this paper, the related conceptual basis of financial diagnosis and the research content and methods of this paper. The second chapter analyzes the current situation of the industry in which the enterprise is diagnosed and the main financial and business situation at present; the third chapter is the specific financial diagnosis process, including the analysis of the structure and trend of the business situation, the analysis of the financial ability. Financial quality analysis and diagnostic results and cause analysis; chapter four is to make recommendations for improvement of diagnosis results and their causes; chapter five summarizes all the work and main conclusions of this study. Expound the application value of this paper and analyze the deficiency of the research and the prospect of the next research.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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本文編號(hào)：1819435