本文關(guān)鍵詞：M時裝有限公司財務(wù)報表分析　出處：《陜西師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財務(wù)報表 財務(wù)分析 資產(chǎn)負債表 利潤表 現(xiàn)金流量表

【摘要】：隨著市場經(jīng)濟全球化日趨明顯,企業(yè)的競爭日趨激烈,金融市場的日趨成熟,現(xiàn)代企業(yè)的經(jīng)營領(lǐng)域和組織形式日趨多樣化,因此,企業(yè)的財務(wù)活動相當(dāng)復(fù)雜。通過財務(wù)報表分析了解企業(yè)的經(jīng)營成果和財務(wù)狀況就顯得愈發(fā)重要了。本文從財務(wù)報表分析的基本理論入手,闡述了財務(wù)報表的概念及種類,介紹了企業(yè)財務(wù)報表分析的基本概念及其常用的分析方法。然后選擇M時裝有限公司的財務(wù)報表作為研究的對象,以該上市公司自2009年至2012年四個會計年度的財務(wù)報表的數(shù)據(jù)為基礎(chǔ),結(jié)合其報表附注和其他有關(guān)的資料,系統(tǒng)地運用會計、財務(wù)分析及其財務(wù)管理等相關(guān)的理論課程的知識,以質(zhì)量分析法為主,對該公司的財務(wù)報表進行了系統(tǒng)地、完整地分析,從而進行了資產(chǎn)負債表、利潤表和現(xiàn)金流量表的結(jié)構(gòu)和質(zhì)量上進行了償債能力、營運能力、獲利能力等各方面的分析,并發(fā)現(xiàn)該公司存在的問題,并對其指標(biāo)提出了修改性的建議。 本論文一共由五個章節(jié)加一個結(jié)束語構(gòu)成。第一章為緒論,主要介紹了該論文的研究意義、選題背景、研究思路和方法以及該論文的文獻綜述、創(chuàng)新之處與預(yù)期的成果；第二章為財務(wù)報表分析理論概述,主要介紹了財務(wù)報表的概念、種類,財務(wù)報表分析的概念、目的、意義及其分析時常用的方法等相關(guān)理論；第三章為M時裝有限公司背景分析,主要介紹了M時裝有限公司的基本公司概況及其所處的服裝行業(yè)和休閑類服裝行業(yè)背景；第四章為M時裝有限公司基本財務(wù)指標(biāo)分析,在這一章里主要從資產(chǎn)負債表、利潤表和現(xiàn)金流量表等入手,運用比較和比率分析的方法,對M公司進行了償債能力、營運能力、獲利能力等各方面的分析。第五章為結(jié)論及改善對策,在這一章里主要是根據(jù)第四章的分析得出一個結(jié)論,找出M服裝公司存在的問題,并提出建設(shè)性的改進。
[Abstract]:With the globalization of the market economy is increasingly clear, enterprises increasingly fierce competition, financial market matures, the field of business and organization form of modern enterprise diversification, therefore, the financial activities of enterprises is quite complex. Through analyzing the financial statements to understand the operating results and financial status of enterprises has become more and more important. Starting from the analysis of basic theory the financial statements, this paper expounds the concept and types of financial statements, introduces the basic concepts of analysis of corporate financial statements and analysis methods commonly used. Then select M Fashion Co. Ltd. the financial statements as the research object, to the listed companies from 2009 to 2012 four fiscal year financial statements based on data binding the statements and other related information system by using accounting theory, course related financial analysis and financial management and other knowledge, quality The amount of analysis mainly on the company's financial statements for the system, complete analysis of the balance sheet, income statement and cash flow statement of the structure and quality of solvency, operating capacity, profitability and other aspects of the analysis, and found that the company's problems, and the the index put forward modification suggestion.
This thesis consists of five chapters and a conclusion. The first chapter is the introduction, mainly introduces the research significance, the research background, research ideas and methods and the literature review of this thesis, the innovation and the expected results; the second chapter is the analysis of financial statements theory overview, mainly introduces the concept. The financial statements of the concept, types, analysis of the financial statements of the purpose, significance and analysis methods and related theory; the third chapter is the analysis of the M Fashion Co. Ltd., mainly introduced the basic M Fashion Co. Ltd. and the garment industry and leisure clothing industry background; the fourth chapter is the analysis of the basic financial M Fashion Co., Ltd., in this chapter, mainly from the balance sheet, income statement and cash flow statement etc., using the method of comparative analysis and the ratio of M, company solvency, The analysis of operation capacity, profitability and so on. The fifth chapter is the conclusion and improvement measures. In this chapter, we draw a conclusion based on the analysis of the fourth chapter, find out the problems of M clothing company, and put forward constructive improvement.

【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.86

【引證文獻】

相關(guān)期刊論文 前5條

1 孫嘉聰;;九牧王財務(wù)報表分析[J];經(jīng)貿(mào)實踐;2017年15期

2 彭朝陽;;吉林森工集團利潤的質(zhì)量分析[J];西南林業(yè)大學(xué)學(xué)報(社會科學(xué));2017年04期

3 謝芳;;財務(wù)報表分析的局限性及對策建議[J];全國流通經(jīng)濟;2017年18期

4 趙季盈;王艷芹;;山東賽托生物科技股份有限公司財務(wù)分析[J];時代農(nóng)機;2017年02期

5 梁榕堅;;對長城汽車股份有限公司財務(wù)狀況的評價[J];珠江教育論壇;2016年01期

相關(guān)碩士學(xué)位論文 前1條

1 于茹;宏觀微觀結(jié)合視角下的財務(wù)報表分析體系研究[D];吉林財經(jīng)大學(xué);2015年

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本文編號：1374137