金杯汽车财务报表分析

二 〇 一 五 年 六 月

本科毕业论文 题 目：金杯汽车财务报表分析 学生姓名： 学 院：管理学院 系 别：会计系 专 业：会计学 班 级：会计 指导教师： 讲师

学校代码： 学 号：

摘要

随着中国市场经济的不断发展和资本市场的渐渐开放，财务分析在投资决策、经营管理中的作用日益凸显，和每个人的生活越来越息息相关。报表不是仅仅提供给企业领导看的东西，而是为了众多的想要了解企业财务状况的人们服务的。人们的日常生活中，无论是办公室还是股票市场，或者是个体户自己做生意，大家都会与金钱打交道，都能看到财务报表的影子。财务报表包含的信息具有专业性和高度概括性的特点,为了能够使深入体会报表财务信息背后的经营状况,了解企业管理层质量、战略方案实施的成效,企业财务报表分析这门科学倍受关注。

本文在相关理论概述的基础之上,采用了理论和实践结合的研究办法,针对所选择的研究对象—金杯汽车股份有限公司近三年之际的财务报告,运用报表分析法,以传统报表分析方法为基础,将财务比率分析、例如一汽夏利和长安汽车这两个企业比较分析与财务状况质量具体分析相结合,利用公司具体财务情形质量相关结果,剖析比率数字,进而计算公司的财务情形和管理效率与管理能力,最终得出向公司经济状况整体评估,并向企业财务状况开启了分析。

关键词:财务报表；财务报表分析；金杯汽车

Abstract

With the continuous development of China's market economy and capital market gradually opening up, the role of financial analysis in investment decision-making, operation and management, growing, and everyone's life more and more closely linked. Report not only provides business leaders see things, but for many people want to know the conditions of enterprise financial services. People's Daily life, both in office and the stock market, or to do business is self-employed, you will be dealing with money, you can see the shadow of the financial statements. The information contained in financial statements with the characteristics of a professional and high generalization in order to be able to make in-depth experience report financial information behind the operating conditions, to understand the effectiveness of the quality of enterprise management, strategic plan implementation enterprise financial statement analysis is paid close attention to the science.

In this paper, on the basis of related theories overview, adopted the combination of theory and practice research method, study of the selected object - jinbei automobile co., LTD., as nearly three years of financial report, report analysis, on the basis of traditional statement analysis method, the financial ratio analysis, such as faw xiali and changan comparative analysis of these two enterprises and the financial condition quality concrete analysis, the combination of using specific financial outcome quality related situation, analyze the ratio of Numbers, and then calculate the company's financial situation and management efficiency and management ability, finally it is concluded that the economy overall assessment to the company, and opens the analysis to the enterprise financial situation.

Key words:financial statements；Financial statement analysis；Jinbei automobile

目录

引言 (1)

第一章财务报表分析理论概述 (2)

1.1财务报表分析的基础理论 (2)

1.2金杯汽车财务报表分析的主要方法 (2)

第二章金杯汽车股份有限公司财务报表分析 (4)

2.1金杯汽车公司简介 (4)

2.2金杯汽车财务报表分析 (4)

2.2.1金杯汽车资产负债表分析 (4)

2.2.2利润表分析 (5)

2.2.3现金流量表分析 (7)

2.3金杯汽车财务比率分析 (9)

2.3.1金杯汽车营运能力分析 (9)

2.3.2金杯汽车盈利能力分析 (10)

2.3.3金杯汽车偿债能力分析 (11)

第三章金杯汽车与一汽夏利和长安汽车财务报表对比分析 (13)

3.1金杯汽车与一汽夏利和长安汽车财务报表对比分析 (13)

3.2金杯汽车与一汽夏利和长安汽车财务比率对比分析 (16)

第四章金杯汽车存在的问题及对策 (19)

结论 .............................................. 错误！未定义书签。参考文献 . (20)

致谢 (21)