發(fā)布時(shí)間：2018-03-02 06:42

  本文關(guān)鍵詞： 財(cái)務(wù)分析 電力企業(yè) 財(cái)務(wù)指標(biāo)　出處：《長(zhǎng)安大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：財(cái)務(wù)分析是企業(yè)經(jīng)營(yíng)、管理的重要組成部分，通過(guò)對(duì)企業(yè)報(bào)表和其他相關(guān)資料的分析，對(duì)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果進(jìn)行剖析，反映企業(yè)經(jīng)營(yíng)中的利得損失，為經(jīng)營(yíng)決策提供參考依據(jù)。目前我國(guó)普遍采用的財(cái)務(wù)分析方法有比率分析法、趨勢(shì)分析法、比較分析法，同時(shí)結(jié)合各種分析方法，從企業(yè)的償債能力、營(yíng)運(yùn)能力、盈利能力、發(fā)展能力四個(gè)方面進(jìn)行綜合全面分析。 電力行業(yè)作為國(guó)家重要的能源部門(mén)在社會(huì)和經(jīng)濟(jì)發(fā)展中扮演著關(guān)鍵角色，是其他行業(yè)的基礎(chǔ)，也與人們的日常生產(chǎn)和生活密切相關(guān)。目前，我國(guó)學(xué)者對(duì)財(cái)務(wù)分析理論的研究不斷深入，在不同的行業(yè)也根據(jù)行業(yè)特點(diǎn)提出不同的財(cái)務(wù)分析體系理論，但對(duì)于電力行業(yè)財(cái)務(wù)分析仍涉及較少。本文通過(guò)對(duì)以往相關(guān)文獻(xiàn)的研究，，以及對(duì)電力行業(yè)的分析，在已有財(cái)務(wù)分析體系的基礎(chǔ)上提出電力行業(yè)財(cái)務(wù)分析體系，對(duì)電力行業(yè)財(cái)務(wù)分析內(nèi)容進(jìn)行補(bǔ)充。主要包括環(huán)境分析、資產(chǎn)分析、負(fù)債分析、利潤(rùn)分析、財(cái)務(wù)指標(biāo)分析五個(gè)方面。 上海電力公司是一家大規(guī)模的發(fā)電和配電公司，主要經(jīng)營(yíng)電力和熱力的生產(chǎn)和銷(xiāo)售，上海是中國(guó)最大的電力生產(chǎn)商。本文以上海電力公司為例，對(duì)其2010年——2013年的財(cái)務(wù)狀況進(jìn)行分析，通過(guò)對(duì)其發(fā)展環(huán)境、競(jìng)爭(zhēng)格局、戰(zhàn)略?xún)?yōu)勢(shì)的分析，結(jié)合財(cái)務(wù)報(bào)表、財(cái)務(wù)指標(biāo)的全面分析，對(duì)其財(cái)務(wù)狀況進(jìn)行綜合評(píng)價(jià)。指出其資本結(jié)構(gòu)相對(duì)穩(wěn)定，獲利能力保持不斷上升的水平，發(fā)展前景較好；但同時(shí)也存在著環(huán)境壓力大、償債能力有待提高、股權(quán)結(jié)構(gòu)不合理、發(fā)電成本高等問(wèn)題。本文認(rèn)為，上海電力公司在未來(lái)的發(fā)展中應(yīng)實(shí)施可持續(xù)發(fā)展戰(zhàn)略，走經(jīng)濟(jì)環(huán)保道路；優(yōu)化股權(quán)結(jié)構(gòu)；提高償債能力，降低財(cái)務(wù)風(fēng)險(xiǎn)；有效控制成本，擴(kuò)大市場(chǎng)規(guī)模；健全財(cái)務(wù)分析體系。
[Abstract]:Financial analysis is an important part of enterprise operation and management. Through the analysis of enterprise report forms and other relevant information, the financial situation and operating results of the enterprise are analyzed to reflect the gains and losses in the operation of the enterprise. At present, the financial analysis methods commonly used in our country include ratio analysis, trend analysis, comparative analysis, and combining with various analysis methods, from the aspects of enterprise's solvency, operation ability, profitability, and so on, the financial analysis methods commonly used in our country include ratio analysis method, trend analysis method, comparative analysis method and so on. Comprehensive and comprehensive analysis is carried out in four aspects of capacity development. The electricity industry, as an important energy sector in the country, plays a key role in social and economic development, is the foundation of other industries, and is closely related to people's daily production and daily life. Chinese scholars have studied financial analysis theory deeply, and put forward different financial analysis system theory according to industry characteristics in different industries. However, the financial analysis of electric power industry is still less involved. This paper puts forward the financial analysis system of electric power industry on the basis of the existing financial analysis system through the research of previous related literature and the analysis of electric power industry. It mainly includes five aspects: environmental analysis, asset analysis, liability analysis, profit analysis and financial index analysis. Shanghai Power Company is a large-scale power generation and distribution company, mainly engaged in the production and sale of electricity and heat. Shanghai is the largest power producer in China. The financial situation from 2010 to 2013 is analyzed. Through the analysis of its development environment, competition pattern, strategic advantages, and the comprehensive analysis of financial statements and financial indicators, It is pointed out that its capital structure is relatively stable, its profitability keeps rising level, and its development prospects are better, but there are also great environmental pressures, the ability to repay debt to be improved, and the unreasonable equity structure. This paper holds that Shanghai Electric Power Company should implement the strategy of sustainable development, take the path of economic and environmental protection, optimize the ownership structure, improve the solvency, reduce the financial risk, and effectively control the cost in the future development of Shanghai Electric Power Company. Expand the market scale and improve the financial analysis system.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.61;F406.7

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