【摘要】：隨著經(jīng)濟(jì)的快速發(fā)展,企業(yè)將面臨更加激烈的市場競爭,導(dǎo)致企業(yè)的生存和發(fā)展都將接受更加艱難的挑戰(zhàn),要想在現(xiàn)今市場競爭中占得一席,就必須及時(shí)有效的對企業(yè)財(cái)務(wù)和經(jīng)營狀況進(jìn)行分析,找出企業(yè)存在的漏洞,并提出有效的解決方案以保證企業(yè)不斷進(jìn)步發(fā)展。生物科技行業(yè)是新興的高科技產(chǎn)業(yè),我國21世紀(jì)以來一直走工業(yè)化道路,面臨著資源和環(huán)境的雙重壓力。在這種形勢下,為了緩解經(jīng)濟(jì)發(fā)展瓶頸制約,國家提倡要抓住生物科技發(fā)展的機(jī)遇,把生物產(chǎn)業(yè)作為重點(diǎn)戰(zhàn)略產(chǎn)業(yè)加快發(fā)展。本文選取這一行業(yè)的典型企業(yè)——星河生物科技有限公司進(jìn)行財(cái)務(wù)分析,對行業(yè)內(nèi)企業(yè)有一定的借鑒意義。逡本文運(yùn)用結(jié)構(gòu)分析法、趨勢分析法、比率分析法、杜邦分析法對星河生物的財(cái)務(wù)狀況進(jìn)行縱向分析,然后運(yùn)用雷達(dá)圖分析法將星河生物與裕國菇業(yè)、天廚菇業(yè)兩家行業(yè)內(nèi)優(yōu)秀企業(yè)相關(guān)數(shù)據(jù)進(jìn)行橫向?qū)Ρ确治觥Ｍㄟ^分析發(fā)現(xiàn),公司近年總資產(chǎn)和總負(fù)債增長都不穩(wěn)定,面臨連續(xù)虧損,公司存在資本結(jié)構(gòu)不合理、固定資產(chǎn)利用效率低、存貨積壓、應(yīng)收賬款周轉(zhuǎn)不靈以及成本費(fèi)用過高等問題,并針對上述問題提出優(yōu)化資本結(jié)構(gòu),減輕償債壓力、加快應(yīng)收賬款的回收速度、提高固定資產(chǎn)使用效率、積極對存貨進(jìn)行處理、完善成本管理,降低成本費(fèi)用、加強(qiáng)戰(zhàn)略性投資,擴(kuò)大資產(chǎn)增長規(guī)模等六個(gè)方面的建議�？傊�,希望通過對各種分析方法的正確運(yùn)用,使財(cái)務(wù)分析結(jié)果客觀有效,從而挖掘公司潛力,為管理者決策提供合理參考,提高決策的合理性。
[Abstract]:With the rapid development of economy, enterprises will face more fierce market competition, leading to the survival and development of enterprises will accept more difficult challenges, in order to occupy a place in the current market competition, It is necessary to analyze the financial and management situation of the enterprise in time and effectively, find out the loopholes existing in the enterprise, and put forward effective solutions to ensure the continuous progress and development of the enterprise. Biotech industry is a new high-tech industry. Since the 21st century, China has been taking the road of industrialization, facing the dual pressure of resources and environment. In this situation, in order to ease the bottleneck of economic development, the state advocates to seize the opportunity of the development of biotechnology and to speed up the development of biological industry as a key strategic industry. This paper selects Xinghe Biotechnology Co., Ltd, a typical enterprise in this industry, to carry on financial analysis, which has certain reference significance to the enterprises in the industry. In this paper, structural analysis, trend analysis, ratio analysis and DuPont analysis are used to analyze the financial status of the Xinghe biology longitudinally, and then radar map analysis is used to analyze the Xinghe biology and the mushroom industry of Yuguo. Tian Kitchen mushroom industry in the two industries outstanding enterprise data for horizontal comparison and analysis. Through analysis, it is found that the growth of total assets and total liabilities is unstable in recent years, the company faces continuous losses, the company has unreasonable capital structure, low utilization efficiency of fixed assets, and inventory backlog. The problems such as poor turnover of accounts receivable and excessive cost and expense are put forward to optimize the capital structure, reduce the pressure of debt service, speed up the recovery of accounts receivable, improve the efficiency of the use of fixed assets, and actively deal with inventory. Six suggestions are put forward, such as perfecting cost management, reducing cost, strengthening strategic investment and expanding the scale of asset growth. In a word, it is hoped that through the correct application of various analytical methods, the results of financial analysis will be objective and effective, so as to tap the potential of the company, provide reasonable reference for managers to make decisions, and improve the reasonableness of decision making.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F302.6

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