本文關(guān)鍵詞： 財務(wù)分析 財務(wù)診斷 綜合分析　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)的財務(wù)報告能夠較完整地反映一個企業(yè)在某一時點或一定時期的基本財務(wù)狀況、經(jīng)營成果、現(xiàn)金流量的情況以及其他一些財務(wù)管理信息。公司管理層對企業(yè)財務(wù)信息的正確理解與利用有利于企業(yè)認(rèn)識過去、評價現(xiàn)狀及把握將來。但是僅僅從公司的財務(wù)報告中的數(shù)據(jù)及文字上是得不出真正成果的，而是企業(yè)管理者要結(jié)合公司實際情況，利用一些財務(wù)分析方法，并且正確認(rèn)識非正常影響因素對財務(wù)報告的影響及其本身的局限性，進(jìn)而對財務(wù)報告中的三大報表和附注進(jìn)行全面的綜合分析，以便得出科學(xué)的、合理的財務(wù)管理與經(jīng)營管理決策，這就是所說的財務(wù)分析診斷。財務(wù)報表分析主體只有通過有效的財務(wù)分析及對其存在的問題的進(jìn)行診斷，才能使公司經(jīng)營決策者與財務(wù)信息使用者得到企業(yè)正真的經(jīng)營成果信息以及財務(wù)狀況的真實信息，從而能夠?qū)ζ髽I(yè)實施有效地指導(dǎo)與管理決策，使企業(yè)健康的發(fā)展。 本文首先介紹國內(nèi)外有關(guān)財務(wù)分析診斷的文獻(xiàn)，對其加以總結(jié)；其次簡述財務(wù)分析與財務(wù)診斷的理論。然后主要通過結(jié)構(gòu)分析法、趨勢分析法和比率分析法等方法來分析昌九生化公司近五年來的主要財務(wù)信息與數(shù)據(jù)，尤其是2012年度和2013年度的財務(wù)信息與數(shù)據(jù)，包括近五年的資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表及財務(wù)報表附注，，找出昌九生化公司報表中各項目結(jié)構(gòu)及其比率和公司主要財務(wù)指標(biāo)近五年來的變化狀況及變化趨勢；最后利用財務(wù)綜合分析法——雷達(dá)圖分析法、改進(jìn)的杜邦分析法和連環(huán)替代分析法——分析研究公司財務(wù)報表中數(shù)據(jù)信息以及財務(wù)指標(biāo)變化的原因因素及其內(nèi)在聯(lián)系，以便企業(yè)能夠根據(jù)分析結(jié)果做出正確的改善措施，從而提高企業(yè)的經(jīng)營管理能力與企業(yè)自身價值。 基于對昌九生化公司的上述財務(wù)分析及問題診斷研究后，筆者基本掌握了昌九生化公司的財務(wù)狀況以及經(jīng)營業(yè)績，指出昌九生化公司在經(jīng)營管理方面存在的問題和隱患，并幫助企業(yè)管理層和相關(guān)的財務(wù)報表使用者提出一些具有合理性的優(yōu)化建議。
[Abstract]:The financial report of an enterprise can relatively completely reflect the basic financial situation and operating results of an enterprise at a certain point or in a certain period of time, Cash flow and other financial management information. The correct understanding and utilization of corporate financial information by the management of the company is conducive to the understanding of the past. Evaluate the current situation and grasp the future. But only from the company's financial report data and words is not true results, but business managers should combine the actual situation of the company, using some financial analysis methods, And correctly understand the impact of abnormal factors on the financial report and its own limitations, and then comprehensive analysis of the three statements and notes in the financial report, in order to obtain a scientific, Reasonable financial management and management decision, which is called financial analysis diagnosis. The main body of financial statement analysis only through effective financial analysis and the diagnosis of its existing problems. Only in this way can the decision-makers and the users of financial information get the true information of the business results and the real information of the financial situation, so that they can effectively guide and manage the decisions and make the healthy development of the enterprises. This paper first introduces the literature about financial analysis and diagnosis at home and abroad, summarizes it, then briefly describes the theory of financial analysis and diagnosis. Methods such as trend analysis and ratio analysis are used to analyze the major financial information and data of Changjiu Biochemistry Company in the past five years, especially in 2012 and 2013, including the balance sheet and income statement for the past five years. The cash flow statement and the notes to the financial statements are used to find out the changes and trends of each item structure and its ratio in the statements of Changjiu Biochemistry Company and the main financial indicators of the company in the past five years. Finally, we use the comprehensive financial analysis method, the radar chart analysis method, to find out the changes and trends in the past five years. Improved DuPont Analysis and chain substitution Analysis-Analysis and study of the reasons for the change of data information and financial indicators in the company's financial statements and their internal links, so that enterprises can make correct improvement measures based on the results of the analysis. In order to improve the management and management of enterprises and their own value. Based on the above financial analysis and problem diagnosis of Changjiu Biochemistry Company, the author basically grasps the financial status and operating performance of Changjiu Biochemistry Company, and points out the problems and hidden dangers in the management of Changjiu Biochemistry Company. And help enterprise management and related financial statement users to put forward some reasonable optimization suggestions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 葉劍,陳紀(jì)南;企業(yè)財務(wù)分析診斷的模糊數(shù)學(xué)模型[J];江蘇理工大學(xué)學(xué)報(社會科學(xué)版);2001年02期

2 趙治綱;;新準(zhǔn)則下財務(wù)報表分析九大誤區(qū)[J];會計之友(中旬刊);2010年02期

3 劉建華,董盈厚;淺談高級財務(wù)會計[J];遼寧省交通高等�？茖W(xué)校學(xué)報;2003年02期

4 張軍;曉芳;;杜邦分析法:缺陷、改進(jìn)與展望[J];內(nèi)蒙古財經(jīng)學(xué)院學(xué)報;2010年01期

5 張吉友;;在新會計準(zhǔn)則下看財務(wù)報表[J];內(nèi)蒙古科技與經(jīng)濟(jì);2010年17期

6 王宗萍;關(guān)于企業(yè)財務(wù)診斷的研究[J];企業(yè)經(jīng)濟(jì);2004年05期

7 袁曉娟;;對財務(wù)分析在財務(wù)管理中作用的探討[J];商場現(xiàn)代化;2013年10期

8 仝鐵漢;;企業(yè)財務(wù)診斷分析[J];中國集體經(jīng)濟(jì);2009年24期

9 肖志軍;;談財務(wù)診斷[J];中國證券期貨;2010年05期

本文編號：1553365