会计学毕业论文-制造型企业负债经营分析-以华仪电气股份有限公司为例_精品.doc

 毕业论文独创性声明 本人郑重声明所提交的毕业论文是本人在指导教师的指导下进行的研究工作及取得的研究成果。除文中特别加以标注的地方外，论文中不包含他人已经发表的学术成果或者他人为获得高等院校学位而使用过的材料，论文中不涉及任何知识产权纠纷。否则，本人将承担一切责任。 学生签名： 日 期：2011年4月7日 摘 要 资金是企业生存和发展的重要保证，资金规模的大小在一定程度上决定企业竞争力的大小。在当今市场经济中，企业竞争越发激烈化，各家纷纷抓住机遇，欲扩大其规模，以充分占据市场。此时，企业仅靠自身积累的资金已远远不能满足投机的需求，举债经营能够及时有效地为企业提供资金，并且发挥财务杠杆的作用，为企业带来额外的收益，这种有效的经营方式历来为企业所用。但如何把握好适度负债的“度”，一直以来都是社会所关注和探讨的问题。虽经过多年研究，但关于适度负债的“度”仍未达成共识。 本文将选取制造型企业――华仪电气股份有限公司为代表，立足于其近五年的财务资料，结合企业实际生产状况，对其负债经营进行分析，针对其所存在的问题进行深入研究，寻求合理的负债规模，以增加企业的创值能力，实现企业的可持续发展。 关键词：负债经营；财务杠杆；创值能力Abstract Funds are an important guarantee for the Enterprise’s survival and development. To a certain extent, the size of funds determines the size of the competitiveness of enterprises. In today’s market economy, Enterprise’s competition heats up, Each have to seize the opportunity to expand its scale in order to fully occupy the market. At this time, Enterprise funds which have been accumulated on its own can not meet the needs of speculative activities; Debt management is possible to provide funds for the enterprise timely and effectively. What’s more, it can play the role of financial leverage and make additional revenue for the enterprise. This effective mode of operation has always been used by the enterprise. However, how to grasp the proper debt of “degree” has always been a social problem which is concerned and explored by the pubic. Although after years of study, the appropriate debt of “degree” has not yet reached on an agreement. Taking the manufacturing enterprise - HUAYI ELECTRIC CO. LTD for example, Basing on its nearly five years of financial information and taking its actual production situation into consideration, and through analysis of its debt management, we can find the problems and solve those problems, so as to seek a reasonable debt scale which can increase the ability to create valve and to make the sustainable development true. Keywords: Debt Management; Financial Leverage; Abilit