福耀集团财务报表分析本科毕业设计.doc

福耀集团财务报表分析 摘 　要 关键词：Fuyao Group Financial Statement Analysis Abstract Financial Statement Analysis refers to the corporate balance sheet, income statement and cash flow statement for analysis. Financial statement analysis enables companies to better understand the advantages and disadvantages of the existence of their own development , so as to better avoid weaknesses . Analysis of financial indicators , but also to a more specific understanding of the corporate status quo , to understand profitability , operations , solvency and development capability. So that enterprises can better explore their own potential , to avoid short board ,also increase investors confidence in the enterprise, and thus establish a healthy great corporate image. Select the financial statements herein Fuyao Glass Industry Group as the research object, Fuyao Group financial statements for the past three years were analyzed. Also refer to the industry characteristics and development process of Chinas glass industry, and professional knowledge and learning methods combined with further analysis and evaluation of Fuyao Group s financial position in recent years . From the analysis of Fuyao Group profitability , operational analysis, solvency analysis and development capacity analysis found Fuyao existing problems and propose specific measures and recommendations for solving these problems. Key words: Financial statements , Financial analysis, Issues and measures 目 录 1 绪论 1 1.1 论文选题背景 1 1.2 国内外研究现状 1 1.2.1 国外研究现状 1 1.2.2 国内研究现状 2 1.3 论文写作目的 2 1.4 论文写作方法 3 2 财务分析相关理论概述 4 2.1 财务报表及财务报表分析概念 4 2.2 财务报表分析的内容 4 3 福耀集团概述 5 4 福耀集团财务分析 6 4.1 偿债能力分析 6 4.1.1 短期偿债能力分析 6 4.1.2 长期偿债能力分析 7 4.2 营运能力分析 9 4.2.1 总资产周转率 9 4.2.2 流动资产周转率 10 4.2.3 应收账款周转率 10 4.3 盈利能力分析 11 4.3.1 资产报酬率 11 4.3.2 销售利润率 12 4.4 发展能力分析 13 4.4.1 利润增长率 13 4.4.2 总资产增长率 13 5 福耀集团财务报表的评价及建议 15 5.1 福耀集团财务报表评价 15 5.1.1 长短期债务比例存在问题 15 5.1.2 管理效率低下，资金利用率低 15 5.1.3 营业成本较高，获利能力不强 15 5.1.4 福耀集团销售水平不高 16 5.2 福耀集团应采取的措施及建议 16 5.2.1 合理业务扩展，减轻债务负担