本文關(guān)鍵詞： 海通證券 財(cái)務(wù)報(bào)表 財(cái)務(wù)分析　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的逐步發(fā)展和完善,市場(chǎng)主體層次日益豐富,數(shù)量不斷壯大。作為一家上市公司而言,為提高信息的透明度,監(jiān)管層要求其定期披露公司的重大信息,這其中就包含公司的財(cái)務(wù)報(bào)表,為利益相關(guān)方作出合理的戰(zhàn)略決策提供依據(jù)。因此與企業(yè)的眾多利益相關(guān)方(包括債權(quán)人、投資者、政府相關(guān)部門、企業(yè)內(nèi)部高層管理人員等)都有著了解企業(yè)財(cái)務(wù)狀況的強(qiáng)烈需求。因此熟悉上市公司的財(cái)務(wù)報(bào)表、掌握科學(xué)的財(cái)務(wù)報(bào)表分析方法有其存在的重要意義和價(jià)值。 本文選取海通證券作為研究標(biāo)的,主要從以下幾個(gè)角度對(duì)其財(cái)務(wù)狀況進(jìn)行分析：第一步,首先從總體上對(duì)海通證券的資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表進(jìn)行大致概括；第二步,采用傳統(tǒng)的比率分析法、比較分析法對(duì)海通證券的償債能力、營(yíng)運(yùn)能力、獲利能力等方面展開細(xì)致分析；第三步,運(yùn)用杜邦分析法、沃爾評(píng)分法、EVA(經(jīng)濟(jì)附加值)法對(duì)海通證券的財(cái)務(wù)狀況做總體性的綜合評(píng)判；第四步,對(duì)海通證券和中信證券這兩家目前國(guó)內(nèi)實(shí)力最雄厚的券商進(jìn)行對(duì)比分析。通過以上四個(gè)層次的分析,以求對(duì)海通證券的財(cái)務(wù)狀況有比較全面、深入、客觀的把握。 最后,對(duì)海通證券的財(cái)務(wù)狀況做出總括性評(píng)價(jià),并提出完善該公司財(cái)務(wù)狀況的可行性建議。
[Abstract]:With the gradual development and improvement of the market economy system in our country, the level of the main body of the market is increasingly rich and the quantity is growing. As a listed company, it is necessary to improve the transparency of information. Regulators require them to disclose material information about the company on a regular basis, which includes the company's financial statements. To provide the basis for the stakeholders to make reasonable strategic decisions. Therefore, with a large number of stakeholders (including creditors, investors, relevant government departments). There is a strong need to understand the financial situation of the enterprise, so it is of great significance and value to be familiar with the financial statements of the listed companies and to master the scientific analysis methods of the financial statements. This paper selects Haitong Securities as the research object, mainly from the following angles to analyze its financial situation: the first step, first of all, from the overall balance sheet of Haitong Securities, income statement. A general summary of the statement of cash flows; The second step, using the traditional ratio analysis, comparative analysis of Haitong securities solvency, operating capacity, profitability and other aspects of the detailed analysis; The third step, the use of DuPont analysis, Vale scoring method and EVA (economic added value) method to make a comprehensive evaluation of the financial situation of Haitong Securities; 4th steps, Haitong Securities and Citic Securities, the two domestic strength of the two most powerful securities firm comparative analysis. Through the above four levels of analysis, in order to Haitong Securities financial situation is more comprehensive, in-depth. An objective grasp Finally, the financial situation of Haitong Securities is evaluated, and some feasible suggestions are put forward to improve the financial situation of Haitong Securities.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.39;F830.42

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