毕业论文 付玉琪.doc

毕业设计（论文） 题目名称：“焦作万方”公司经营业绩的分析与评价 院系名称：国际教育学院 班 级：会计093班 学 号：200906334307 学生姓名：付玉琪 指导教师：韩新宽  2013年5月 论文编号：200906334307 “焦作万方”公司经营业绩的分析与评价 The Analysis and Evaluation of the Results of Operations of Jiaozuo Wanfang Aluminum Manufacturing Co.Ltd 院系名称：国际教育学院 班 级：会计093班 学 号：200906334307 学生姓名：付玉琪 指导教师：韩新宽 2013 年5月摘要 ”公司2008-2012年公布的财务报表中的数据为切入点，采用趋势分析法、比率分析法等计算出该公司2008-2012年的各项财务比率指标，对“焦作万方”公司的盈利能力、营运能力、偿债能力和发展能力进行分项分析与评价；然后，采用杜邦分析法，对公司的经营业绩进行综合的分析与评价。通过分析和评价，发现公司在经营业绩存在的资产流动性缓慢、资本结构不合理、负债较重等问题，并进一步就该企业未来的发展战略提出了加强资产的周转比率、适度增加负债，优化资产结构等建议。 关键词： Abstract Aluminum is an important industry of China to further industrial modernization. Aluminum products are more and more widely used in transportation, electricity, packaging, household appliances and other industries. With the continuous prosperity and development of Chinas socialist market economy, and the domestic demands’ gradually increases, the development of aluminum industry will also usher in new heights. Though a comprehensive and detailed analysis to Jiaozuo Wanfang, we can get the scientific and reasonable evaluation about it. All the results that we have will help them to carry forward the business advantage, to make up for the lack of enterprise as well. Economic benefits of improved protection and sustainable development, thus revealing the universal law of the Aluminum Corporation of China healthy development of enterprises, and promote the healthy and orderly development of the entire aluminum product processing industry. In this paper, the data in the published financial statements by listed companies Jiaozuo Wanfang Aluminum Co.Ltd. 2010-2012 as the starting point, uses a ratio analysis calculated the 2010-2012 financial ratios. On the other hand, combined with the Trend Analysis, we can then get the results from the company’s profitability, operational capacity and solvency for a wide range of analysis and interpretation. The aim of the paper is