珍宝岛财务尽调.pdf

珍宝岛药业详尽财务分析 珍宝岛药业 财务分析 题 目 珍宝岛药业财务分析 姓 名 杨乐兵 部 门 投资战略部 职 位 投资经理 二零一六年五月三十日 珍宝岛药业详尽财务分析 摘 要 本文研究工作的主要目的发现珍宝岛的财务风险问题并提出先关建议，为我 公司是否投资珍宝岛提供决策建议；本文主要研究的主要内容是珍宝岛的偿债能 力，运用上市公司财务报表分析的相关指标 ，采取比率法、趋势分析法、比较 分析法等方法从该公司近5年的财务报表着手分析，并与同行业相对应的指标进 行对比分析。经过分析得出，珍宝岛财务状况确实存在异常情况，前几年偿债能 力趋于下降，尤其是短期偿债能力，但是近两年偿债能力正在恢复。 关键词 珍宝岛药业 偿债能力 风险 ABSTRACT The work the main purpose of this study are that the financial risk of the treasured island problem and put forward Suggestions, first for the treasured island will play a key role for the future development of; The main content of this article main research is treasured islands solvency, the application of relevant indicators of the listed company financial statement analysis, adoptingratiomethod,trend analysis, comparative analysis and other methods from the company nearly 5years of financial statement analysis, with the same industry and the corresponding indexes were analyzed. Through the analysis, treasured island anomalies do exist in the financial condition, debt paying ability tends to drop a few years ago, especially short-term debt paying ability, debt paying ability is recovering but nearly two years. In this paper, aiming at the condition of the company put forward some Suggestions and opinions. Keywords Treasuredislandpharmaceuticalco Debtpayingability risk 目 录 机密 I 珍宝岛药业详尽财务分析 摘要I AbstractI 引言 1 1 绪论1 1.1 选题的目的和意义1 1.2 国内外研究现状1 2 公司简介2 3 偿债能力分析2 3.1 流动比率分析2 3