本文選題：財務(wù)分析　切入點：節(jié)能減排　出處：《吉林財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：財務(wù)分析是現(xiàn)代企業(yè)經(jīng)營與管理的重要組成部分,企業(yè)財務(wù)報表及相關(guān)資料能夠反映出企業(yè)的經(jīng)營情況與財務(wù)狀況,為利益相關(guān)者的決策提供數(shù)據(jù)參考。目前,我國普遍采用的財務(wù)分析方法包括比較分析法、比率分析法、趨勢分析法以及杜邦分析法,報表使用者結(jié)合各種不同的分析方法,對資產(chǎn)負債表、利潤表和現(xiàn)金流量表進行深入地解析,以判斷企業(yè)的償債能力、盈利能力、營運能力與發(fā)展能力。熱力行業(yè)是我國重要的能源部門,是社會與經(jīng)濟發(fā)展其他行業(yè)的基礎(chǔ)產(chǎn)業(yè),關(guān)系著人們的日常生活與生產(chǎn)活動。我國學者對熱力行業(yè)財務(wù)報表的研究與分析不斷深入,尤其是節(jié)能減排政策實施之后,熱力公司的營業(yè)成本降低明顯,經(jīng)營活動產(chǎn)生的現(xiàn)金流量額也呈現(xiàn)顯著下滑的趨勢,公司的財務(wù)狀況得到一定程度的改變。為了更清晰地了解與判斷節(jié)能減排環(huán)境下熱力公司的財務(wù)情況,本文以S熱力公司作為具體案例,對其近5年的財務(wù)狀況進行分析,評價節(jié)能減排政策對其的效力。具體研究內(nèi)容包括以下幾方面:首先,本文結(jié)合國內(nèi)外研究成果與相關(guān)理論,對財務(wù)報表分析的概念、意義、目的以及主要方法進行整理與匯總,并詳細地闡述了節(jié)能減排環(huán)境下財務(wù)報表的分析重點。其次,對S熱力公司的發(fā)展背景及基本財務(wù)情況進行分析,結(jié)合資產(chǎn)負債表、利潤表以及現(xiàn)金流量表,采用比較分析、趨勢分析以及杜邦分析法等評價S熱力公司近5年的財務(wù)情況,重點對節(jié)能減排政策實施前后的變化進行分析。再次,對節(jié)能減排政策與S熱力公司業(yè)績的影響效應(yīng)展開定量分析,以判斷節(jié)能減排環(huán)境下公司的財務(wù)狀況。最后,根據(jù)定性與定量分析結(jié)果,提出優(yōu)化S熱力公司財務(wù)情況的建議,以增強公司在節(jié)能減排政策下的經(jīng)營能力與財務(wù)管理水平;同時,也為其他熱力企業(yè)降低營業(yè)成本、提高營業(yè)凈利潤提供一定的參考與借鑒。
[Abstract]:Financial analysis is an important part of modern enterprise management and management. Enterprise financial statements and related information can reflect the business situation and financial situation of the enterprise, and provide data reference for the decision of stakeholders. Financial analysis methods commonly used in China include comparative analysis, ratio analysis, trend analysis and DuPont analysis. The income statement and the statement of cash flow are analyzed in depth to judge the solvency, profitability, operating capacity and development capability of enterprises. The thermal industry is an important energy sector in China, and a basic industry for social and economic development in other industries. It is related to people's daily life and production activities. Our scholars' research and analysis on the financial statements of the thermal industry are deepening, especially after the implementation of energy-saving and emission reduction policies, the operating costs of thermal companies are obviously reduced. The amount of cash flow generated by operating activities has also shown a significant downward trend, and the financial position of the company has been changed to a certain extent. In order to understand and judge the financial situation of the thermal company in the environment of energy saving and emission reduction more clearly, This paper takes S Thermal Company as a specific case to analyze its financial situation in the past five years and evaluate the effectiveness of energy-saving and emission reduction policies. The specific research contents include the following aspects: first of all, Combined with domestic and foreign research results and related theories, this paper collates and summarizes the concept, significance, purpose and main methods of financial statement analysis, and expounds in detail the key points of financial statement analysis under the environment of energy saving and emission reduction. The development background and basic financial situation of S Thermodynamic Company are analyzed. Combined with balance sheet, profit statement and cash flow statement, comparative analysis, trend analysis and DuPont analysis are used to evaluate the financial situation of S Thermodynamic Company in the past 5 years. Third, quantitative analysis of the impact of energy-saving and emission reduction policies and S thermal company performance, in order to judge the financial situation of the company under the environment of energy conservation and emission reduction. According to the results of qualitative and quantitative analysis, the paper puts forward some suggestions to optimize the financial situation of S Thermal Company in order to enhance the management ability and financial management level of the company under the policy of energy saving and emission reduction, and at the same time, to reduce the operating cost for other thermal enterprises, Improve the net operating profit to provide certain reference and reference.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F299.24

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