西部矿业20142016财务报表分析.doc

摘 要 改革之风徐徐吹来，中国的经济发展势如破竹，各个行业都不断的在改革中发展，改善行业环境，发掘市场，适应市场，调整市场，找到新的利润增长点。矿业行业在过去的十年里，绝处逢生，在投资界炙手可热，未来，有色金属行业会沐浴在改革之风之下不断成长。 经济的高速发展，不仅为企业带来了机遇还有更多的压力与挑战。一个企业的投资者、经营者及债权人，都会以财务报表这个途径来了解企业的经营状况。本文旨在对西部矿业集团有限公司的财务报表作出分析，得出结论。通过资产负债表、利润表及现金流量表的垂直分析和结构性分析对西部矿业集团有限公司2014到2016年度的财务报表做出评价。据析，西部矿业集团有限公司的盈利能力、偿债能力及营运能力都有所下降。 因此，根据西部矿业集团有限公司的财务状况给出合理建议即企业应该改善经营状况，寻找其新的利润增长点；同时加强内部控制，开源节流，降低成本以扩大利润。 关键词：西部矿业；财务报表；财务分析  ABSTRACT Since the reform and opening up, Chinas rapid economic development, various industries are constantly in the development of reform, improve the industry environment, adapt to the market, adjust the market, create new markets, to seek new profit growth point. Mining industry in the past decade, survivors, in the investment community hottest, the future, reform and opening up on the impact of economic development will further promote the demand for non-ferrous metal resources. The rapid economic development, not only for enterprises to bring opportunities and more pressure and challenges. The rapid economic development, not only for enterprises to bring opportunities and more pressure and challenges. Modern business operators, investors and creditors are very important to the financial statements of enterprises, they use this way to understand the business situation. In this paper, the financial statements of Western Mining Group Co., Ltd., for example, through the balance sheet, income statement and cash flow statement of the vertical analysis and structural analysis of its 2014 to 2016 annual financial statements to make the evaluation, Mining Group Co., Ltd. profitability, solvency have declined the conclusion. Finally, according to the financial status of Western Mining Group Co., Ltd. gives reasonable advice that enterprises should improve their operating conditions, to find their new profit growth point; while strengthening internal control, cutting costs, reduce costs to expand profits. KEY WORDS: Western Mining;Financial Statements;Financial anal