(修改3)关于哈尔滨轴承集团财务报表分析研究及对策

哈尔滨剑桥学院

毕业论文

论文题目：关于哈尔滨轴承集团财务报表分析研究及对策学生：

指导教师：

专业：）

班级：

2015年2月

关于哈尔滨轴承集团财务报表分析研究及对策

摘要

财务报表分析是企业经营业绩和财务状况的重要反映，随着市场的发展而日益受到人们的重视。通过企业财务报表所提供的会计数据分析，可以对企业的发展前景进行预测，并作出合理决策。因此，如何通过财务报表分析评价企业价值受到企业管理者和投资者的重视。增长是企业追求的目标，是企业家精神本质的体现。增长意味着可以给企业带来更多的机会、更好的收益、更小的风险和更大的企业价值。正因为如此，一些企业在增长利益的诱惑下，不惜一切代价的增长，而往往忽视企业的增长与企业的内部资源，特别是与企业财务资源的协调、匹配问题，过度的增长致使企业财务资源严重匮乏，导致企业出现财务危机，甚至遭受破产、倒闭的命运。快速的增长会使一个公司的资源相当紧张，因此，除非管理层意识到这一结果并且采取积极有效的措施加以调控，否则，快速增长可能导致破产。因此，探究企业的增长问题，使企业的增长与企业的财务资源能够做到协调、匹配，避免出现增长中的财务危机，以确保企业能够实现可持续的增长，这是当前我们面临的一个相当重要的课题。在此基础上，分析哈尔滨轴承集团财务状况存在的问题，如：投资回报率小于资本成本问题、销售实际增长率远远高于可持续增长率问题，提出哈尔滨轴承集团财务状况改进建议，如提高投资资本回报率、提高可持续增长率，增加权益资本、对公司的其他建议。

关键词：轴承集团；财务报表；分析研究

Harbin Bearing Group Financial Statement Analysis and

Countermeasures Research

Abstract

Financial statement analysis is important to reflect the business performance and financial condition, with the development of the market and increasing people's attention. Accounting data provided by corporate financial statements analysis, you can predict the development prospects of the enterprise, and make reasonable decisions. Therefore, the evaluation of enterprise value by enterprise managers and investors pay attention to how to analyze financial statements through. Growth is the business goal is to embody the essence of entrepreneurship. Growth means you can bring more business opportunities, better income, less risk and greater business value. Because of this, some companies in the temptation of the benefits of growth, and growth at all costs, but often overlooked business growth and the company's internal resources, especially financial resources in coordination with the business, matching, resulting in excessive growth of corporate financial resources serious lack of doctors, leading enterprises have the financial crisis, and even suffered the fate of bankruptcy, failure. Rapid growth make a company's resources fairly tight, so unless management realized that this result and take positive and effective measures to control, otherwise, the rapid growth may lead to bankruptcy. "Therefore, to explore the growth of corporate issues, so that enterprises growth and the company's financial resources can be coordinated to match, to avoid the growth of the financial crisis, to ensure that companies can achieve sustainable growth, which is currently the subject we are facing a very important. ROI is less than the cost of capital issues, sustainable sales growth rate is much higher than the actual growth rate issue, Harbin Bearing Group's financial position suggestions for improvement, such as increasing the rate of return on invested capital, improve sustainable growth, increase equity capital, the company's other proposals, hoping to provide some reference and help for research in related fields.

Keywords: Bearing Group; financial statements; analysis