以陕西秦川发展股份公司为实例的企业财务分析

以陕西秦川发展股份公司

为实例的企业财务分析Prepared on 21 November 2021

题目以陕西秦川发展股份有限公司

为实例的企业财务分析

摘要

随着我国现代企业制度的建立和完善，企业投资主体越来越多元化，企业财务分析成为经营管理者、投资者及企业的监管者掌握企业财务状况和经营成果的重要方式。通过财务分析可以准确理解财务数据本身的含义，可以全面了解企业的财务能力，包括企业的偿债能力、营运能力、盈利能力和发展能力，为企业的利益相关者进行财务决策奠定基础。在进行财务分析的过程中，还可对企业会计制度的运用情况，企业会计信息真实性、完整性等进行判别和评价。

目前市场经济日益发展，现代企业建立一套行之有效的企业财务分析体系至关重要，故本文以此为研究内容，在广泛调研基础上，以陕西秦川发展股份有限公司为实例，通过理论分析与计算，构建了以会计报表分析、财务指标分析及杜邦财务综合分析为核心的财务分析体系。本文利用陕西秦川发展股份有限公司2009 年—2013 年的财务报告资料，对财务分析方法、内容及判断标准进行了全面的论述与研究，得出秦川发展财务风险小、资产效率高以及盈利能力低等财务分析结果，并针对秦川发展目前的财务状况给出了财务管理建议。本文通过不同层面、不同角度的财务分析，结合多样分析方法，辅以直观图表，构建了完整企业财务分析体系。通过秦川发展实例验证了此分析体系有效可行，可为今后同类企业财务分析普遍选用或参考。

关键词: 秦川发展，财务分析,财务指标分析,财务评价

ABSTRACT

With the establishment and perfection of the modern enterprise system in our country, enterprise investment subject more and more diversified, business financial analysis become managers, investors and regulators have enterprise financial position and operating results of an enterprise's important way. Through financial analysis can accurately understand the meaning of financial data itself, can fully understand the financial capacity of enterprises, including enterprise's debt paying ability, operation ability, profit ability and development ability, for the enterprise stakeholders to lay the foundation for financial decision-making. In the process of financial analysis, but also to the use of the accounting systems of enterprises, enterprise accounting information authenticity, integrity, and so on carries on the discrimination and evaluation. Currently developing market economy, the modern enterprise to establish an effective system of enterprise financial analysis is important, therefore, in this paper, based on this research, on the basis of extensive research in shaanxi qinchuan development co., LTD. For instance, through the theoretical analysis and calculation, constructed with accounting statements, financial index analysis and dupont financial comprehensive analysis as the core of the financial analysis system. Based on shaanxi qinchuan development co., LTD. 2009-2013 financial reporting information, the financial analysis method, content and criterion of comprehensive discussion and research, it is concluded that small qinchuan development financial risk, asset high efficiency and low profitability of financial analysis, and the current financial condition is given for qinchuan development financial management advice. In this article, through the financial analysis of different levels, different angles, combined with various analysis methods, supplemented by visual chart, build a complete corporate financial analysis system. The analysis is

verified by qinchuan development instance system effective and feasible and can be for the future similar enterprise financial analysis is generally use or reference.