学位论文--马应龙药业财务报表分析会计.doc

题目：马应龙药业集团股份有限公司 2006——2008年财务报表分析 作者姓名 于笑辰 专 业 11秋会计本 学 号 1113001258514 指导教师 年 月 日 毕业设计大纲 选题背景和意义： 世界经济在不断的高速发展，财务工作在企业日常经营活动中起到越来越重要的作用。财务报表是对财务状况及经营成果的总括反映，财务报表的主要目的，就是确定企业财务状况的好坏、盈利能力的高低和偿债能力的大小，这些信息是投资者和债权人进行决策的重要依据。投资者是否对企业投资主要依据企业的获利能力，而债权人是否向企业放贷则主要依据企业的偿债能力。企业财务人员要从投资者和债权人角度分析企业获利能力和偿债能力，为其决策提供重要依据。企业管理部门也可借助于财务分析经营管理工作的经验教训，从而不断提高盈利水平。The financial statements may reflect the financial position, business conditions and future trends, can report the user a comprehensive understanding of enterprise operation and management capabilities. Through the statements of analysis can allow enterprises to managers, investors, creditors and other statement users a clearer understanding of corporate financial information. In this paper, Ma Ying Long Pharmaceutical Group Co., Ltd. as an example, statement analysis, mainly carried out an analysis of the solvency of enterprises, but also a comprehensive analysis of the companys operating capacity and profitability. To identify their financial management problems and made recommendations to address these issues. The companys users and investors to fully understand the basic situation of enterprises to make rational economic decision-making Key words: Ma Ying-Long Pharmaceutical Group Co. Ltd. Financial Statements Solvency 目录 一、马应龙药业集团股份有限公司简介································1 二、马应龙药业集团股份有限公司财务比率分析························1 （一）偿债能力分析··············································2 （二）营运能力分析·············································8 （三）盈利能力分析·············································12 三、马应龙药业集团股份有限公司财务报表分析建议及措施·············16 附表··················································17 参考文献························································22 致谢·······································