本文選題：財(cái)務(wù)分析 + 價(jià)值增長(zhǎng)��； 參考：《中南大學(xué)》2014年碩士論文

【摘要】：摘要：現(xiàn)代企業(yè)的經(jīng)營(yíng)目標(biāo)是價(jià)值最大化,而財(cái)務(wù)報(bào)表是企業(yè)經(jīng)營(yíng)活動(dòng)的縮影,是傳遞財(cái)務(wù)信息的載體。通過(guò)財(cái)務(wù)報(bào)表的分析,可以了解企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果、現(xiàn)金流量,可以了解企業(yè)的償債能力、營(yíng)運(yùn)能力、盈利能力、發(fā)展能力,進(jìn)而可以評(píng)價(jià)企業(yè)的價(jià)值。 本文對(duì)湖南柿竹園有色金屬有限責(zé)任公司2010-2012年的財(cái)務(wù)報(bào)表進(jìn)行全面的分析與解讀。首先對(duì)礦業(yè)行業(yè)的行業(yè)特征及地位、行業(yè)背景、行業(yè)經(jīng)營(yíng)效益進(jìn)行分析并對(duì)中國(guó)五礦公司和柿竹園公司的概況進(jìn)行了介紹,其次對(duì)該公司2010-2012年度的財(cái)務(wù)狀況、經(jīng)營(yíng)成果、現(xiàn)金流量進(jìn)行全面分析。一方面通過(guò)比較分析法、比率分析法、趨勢(shì)分析等方法對(duì)該企業(yè)的資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表三大主要財(cái)務(wù)報(bào)表進(jìn)行細(xì)致深入的分析,評(píng)價(jià)其財(cái)務(wù)狀況和經(jīng)營(yíng)成果；另一方面詳細(xì)全面地對(duì)公司的償債能力、營(yíng)運(yùn)能力、盈利能力、發(fā)展能力等財(cái)務(wù)指標(biāo)進(jìn)行定量和定性的分析和評(píng)價(jià)。 結(jié)合以上分析,本文分別從資本成本方面、自由現(xiàn)金流方面、存續(xù)期方面找出該公司在價(jià)值增長(zhǎng)中存在的問(wèn)題。接下來(lái)從經(jīng)濟(jì)環(huán)境、金融環(huán)境、法律環(huán)境、行業(yè)周期、行業(yè)競(jìng)爭(zhēng)對(duì)手等外部環(huán)境因素和技術(shù)、管理、投資等企業(yè)內(nèi)部環(huán)境因素深入分析這些問(wèn)題的形成原因,并從降低資本成本、增加自由現(xiàn)金流、延長(zhǎng)存續(xù)期三個(gè)方面著手,對(duì)柿竹園公司的價(jià)值提升提出了相應(yīng)的策略,以期為柿竹園公司的財(cái)務(wù)管理者提出些許借鑒。
[Abstract]:Absrtact: the aim of modern enterprise is to maximize the value, and the financial statement is the epitome of the business activity and the carrier of transmitting the financial information. Through the analysis of financial statements, we can understand the financial situation, operating results, cash flow of enterprises, can understand the solvency, operating capacity, profitability, development ability, and then can evaluate the value of enterprises. The financial statements of Hunan Shizhuyuan Nonferrous Metals Co., Ltd. 2010-2012 are analyzed and interpreted. Firstly, the paper analyzes the industry characteristics and status, industry background, industry operating efficiency of mining industry, and introduces the general situation of China Minmetals Company and Shizhuyuan Company. Secondly, it introduces the financial situation and operating results of the company in 2010-2012. A comprehensive analysis of cash flows is carried out. On the one hand, through comparative analysis, ratio analysis, trend analysis and other methods to the balance sheet, income statement, cash flow statement of the three major financial statements for careful and in-depth analysis, to evaluate its financial situation and operating results; On the other hand, quantitative and qualitative analysis and evaluation of the company's solvency, operating capacity, profitability, development ability and other financial indicators are carried out in detail and comprehensively. Combined with the above analysis, this paper finds out the problems in the growth of the company's value from the aspects of capital cost, free cash flow and duration. Next, from the economic environment, financial environment, legal environment, industry cycle, industry competitors and other external environmental factors and technology, management, investment and other internal environmental factors of enterprises to analyze the formation of these problems. From the aspects of reducing the cost of capital, increasing free cash flow and prolonging the life span, this paper puts forward the corresponding strategies to enhance the value of Shizhuyuan Company in order to provide some reference for the financial managers of Shizhuyuan Company.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F231.5;F426.3;F406.7

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