本文關(guān)鍵詞： 太陽紙業(yè) 財(cái)務(wù)報(bào)表 財(cái)務(wù)指標(biāo) 杜邦分析　出處：《西安建筑科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)報(bào)表是財(cái)務(wù)信息的重要載體，是企業(yè)經(jīng)營活動的縮影，對企業(yè)經(jīng)濟(jì)業(yè)務(wù)發(fā)生的軌跡進(jìn)行全面、系統(tǒng)、綜合記錄；財(cái)務(wù)分析與評價(jià)是以企業(yè)財(cái)務(wù)報(bào)表和其他財(cái)務(wù)資料為依據(jù)，采用專門的工具和方法，分析企業(yè)經(jīng)營活動增減變化趨勢和原因，進(jìn)而對企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果進(jìn)行綜合分析與評價(jià)。 本文首先闡述了財(cái)務(wù)分析與評價(jià)的目的、種類、方法與作用等相關(guān)基礎(chǔ)理論，其次分析了我國造紙行業(yè)和山東太陽紙業(yè)的現(xiàn)狀及存在的問題，主要表現(xiàn)為原材料供應(yīng)矛盾突出、自主創(chuàng)新能力差、節(jié)能減排任務(wù)重、企業(yè)規(guī)模偏小、供需失衡和效益下滑等；進(jìn)而在此基礎(chǔ)上對山東太陽紙業(yè)財(cái)務(wù)分析與評價(jià)方案進(jìn)行設(shè)計(jì)，方案既涵蓋財(cái)務(wù)因素分析，也注重非財(cái)務(wù)因素分析，即財(cái)務(wù)因素分析方面，，趨勢分析與結(jié)構(gòu)分析并重，財(cái)務(wù)指標(biāo)分析與綜合財(cái)務(wù)分析同步，非財(cái)務(wù)因素分析包含行業(yè)和經(jīng)營戰(zhàn)略分析，其中財(cái)務(wù)指標(biāo)分析又分為償債能力、營運(yùn)能力、盈利能力和發(fā)展能力四個(gè)維度，用杜邦分析法進(jìn)行綜合財(cái)務(wù)分析，用波特五力模型進(jìn)行行業(yè)分析；最后以山東太陽紙業(yè)2009～2011年財(cái)務(wù)報(bào)表為基礎(chǔ)數(shù)據(jù)，結(jié)合行業(yè)背景和公司戰(zhàn)略對其進(jìn)行財(cái)務(wù)分析，并根據(jù)財(cái)務(wù)分析結(jié)果對山東太陽紙業(yè)財(cái)務(wù)狀況進(jìn)行總結(jié)評價(jià)、針對問題給出相應(yīng)建議。
[Abstract]:Financial statement is an important carrier of financial information and a microcosm of business activities. Financial analysis and evaluation is based on enterprise financial statements and other financial information, using special tools and methods to analyze the trends and reasons for the increase or decrease of business activities. Then the financial situation and business results of the enterprise comprehensive analysis and evaluation. This paper first describes the financial analysis and evaluation of the purpose, types, methods and functions of the relevant basic theory, and then analyzes the paper industry and Shandong Sun paper industry in China and the status quo and existing problems. Mainly for raw materials supply contradiction, poor independent innovation ability, energy saving and emission reduction task heavy, the enterprise scale is small, supply and demand imbalance and benefit decline; On this basis, the financial analysis and evaluation scheme of Shandong Sun Paper Industry is designed, which not only covers the financial factor analysis, but also pays attention to the non-financial factor analysis, that is, the financial factor analysis. Trend analysis and structural analysis, financial indicators analysis and comprehensive financial analysis synchronization, non-financial factor analysis includes industry and business strategy analysis, in which financial indicators analysis is divided into solvency, operational capacity. The four dimensions of profitability and development ability are analyzed by Dupont analysis method and industry analysis by Porter's five-force model. Finally, based on the financial statements of Shandong Sun Paper Company from 2009 to 2011, the financial analysis is carried out on the basis of the background of the industry and the company strategy. According to the results of financial analysis, the paper summarizes and evaluates the financial situation of Shandong Sun Paper Industry, and puts forward corresponding suggestions for the problems.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.83;F275

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