本文選題：電子商務(wù) + 財(cái)務(wù)分析�。� 參考：《長(zhǎng)春理工大學(xué)》2012年碩士論文

【摘要】：進(jìn)入20世紀(jì)50年代,計(jì)算機(jī)的出現(xiàn)和普及,把信息對(duì)整個(gè)社會(huì)的影響逐步提高到一種相對(duì)重要的地位。隨著信息時(shí)代的到來電子商務(wù)越來越成為信息時(shí)代中重要的組成部分,而電子商務(wù)平臺(tái)也就成為了未來信息商務(wù)發(fā)展的重要平臺(tái)。 本文在研究財(cái)務(wù)分析的多種方法中,以何種方式更為有效,何種方式更為適合,將為未來的財(cái)務(wù)分析研究提供一定的借鑒意義。 通過財(cái)務(wù)分析研究,可以了解財(cái)務(wù)狀況,觀察分析該數(shù)據(jù)有怎樣的評(píng)價(jià)和收益分配,對(duì)該項(xiàng)目的未來投資和發(fā)展又有怎樣的預(yù)測(cè)。通過財(cái)務(wù)分析研究,可以對(duì)該項(xiàng)目的持續(xù)經(jīng)營(yíng)能力、財(cái)務(wù)狀況變動(dòng)趨勢(shì)、盈利能力做出分析,同時(shí)通過分析現(xiàn)金流量表,可以了解和評(píng)價(jià)公司獲取現(xiàn)金和現(xiàn)金等價(jià)物的能力,并以此預(yù)測(cè)企業(yè)未來現(xiàn)金流量。 最后,盈利能力分析表明,項(xiàng)目財(cái)務(wù)內(nèi)部收益16.9%(稅后),高于設(shè)定的基準(zhǔn)收益率8%；經(jīng)測(cè)算我們可知該項(xiàng)目的年平均利潤(rùn)總額為1611.24萬元(稅后),投資利潤(rùn)率為35%,投資利稅率為39%,資產(chǎn)負(fù)債率為12.6%,資本金利潤(rùn)率為80.75%,這些財(cái)務(wù)指標(biāo)均反映出企業(yè)的盈利能力,和抗風(fēng)險(xiǎn)能力,對(duì)現(xiàn)行的經(jīng)濟(jì)條件具有一定的指導(dǎo)意義。贏虧平衡分析和敏感性分析說明項(xiàng)目雖可能面臨某些風(fēng)險(xiǎn),但仍有較強(qiáng)的抗風(fēng)險(xiǎn)能力。 從財(cái)務(wù)評(píng)價(jià)的角度來看,該項(xiàng)目建設(shè)可行。
[Abstract]:With the emergence and popularization of computers in the 1950s, the influence of information on the whole society has been gradually raised to a relatively important position. With the arrival of the information age, e-commerce has become an important part of the information age, and the e-commerce platform has become an important platform for the development of information commerce in the future. In this paper, in the study of various methods of financial analysis, which way is more effective, which way is more suitable, which will provide some reference for the future financial analysis research. Through financial analysis and research, we can understand the financial situation, observe and analyze the evaluation and income distribution of the data, and predict the future investment and development of the project. Through financial analysis and research, we can make an analysis of the continuing operation ability, the changing trend of financial situation, the profitability of the project, and at the same time, by analyzing the statement of cash flow, we can understand and evaluate the ability of the company to obtain cash and cash equivalents. And to predict the future cash flow of enterprises. Finally, the profitability analysis shows that, The total annual average profit of the project is 16.1124 million yuan (after tax, investment profit margin is 35%, investment interest tax rate is 39%, asset liability ratio is 12.6%). The capital profit margin is 80.75, and these financial indicators reflect the profitability of the enterprise. And the ability to resist risks, to the current economic conditions have certain guiding significance. Win-loss balance analysis and sensitivity analysis show that although the project may face some risks, it still has a strong ability to resist risks. From the point of view of financial evaluation, the construction of the project is feasible.
【學(xué)位授予單位】：長(zhǎng)春理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F406.72;F724.6

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