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1、学号：20114186双学位毕业论文大唐国际发电财务报表分析The Datang international power generation financial statement analysis 学 院: 商学院教 学 系： 会计系专业班级: 会计学双学位 1201 班 学生姓名: 张馨文指导教师: 张雅杰 副教授2014 年 12 月 1 日内容摘要 IAbstract II1 导言 . 11.1 写作意义和目的 11.2 公司概况 .11.3 财务状况分析 . 51.4 比率分析 . 52 财务分析 . 52.1财务管理效率 . 62.2.杜邦分析 63 应对策略 73.1 财务状况
2、总分析 73.2 应对策略 74 论文小结 . 117 结论 15参考文献 17附录：开题报告 19致谢 24摘要财务报表分析的最终目的和意义在于能够为投资者、债权人以及管理者做出经济决策提供依据。市场中左右公司发展的因素众多，但从根源上讲，价格围绕价值上下波动，企业自身的经营状况和发展潜力才是决定公司未来的关键因素。财务报表分析就是通过运用专业的分析方法将企业的财务状况、经营成果、现金流量展现出来，预测企业未来发展前景，从而为投资者提供决策依据。目前在国内市场中，由于财务报表的专业性及报表分析的复杂性使得国内投资者尤其是中小投资者并不把报表分析作为其进行投资决策的方法和依据。本文将从一个财务
3、报表外部使用者的角度出发，以“大唐国际发电公司”对外披露的财务报表和年度审计报告为分析对象，依据财务报表分析的相关理论，对大唐电力公司近三年财务报表进行全方位的分析。也是希望能够为投资者、债权人进行经济决策提供参考。关键词：大唐国际发电；报表分析；比率DT Power Analysis of Financial Statements and Value AssessmentAbstractThe significance of financial statement analysis is to provide standard and economic decisions for inves
4、tors,creditors,and managers.In stock market,a number of factors will have effects on stock price,in fact,price goes with the value,and enterprise value will decide the change of stock price finally.The aim of financial statements analysis is to provide investors and creditors with decision standard
5、by statements analysis.Now,in domestic securities markets,because statements analysis has characteristic of profession and complexity,investors take no count of it when they invest some stocks.On the one hand,I hope this paper can give investors and creditors something when they do some decision,ont
6、he other hand,I want to advocate a correct and rational invest pattern.This paper is referring to Financial Statement Analysis:Theory,Framework,Methodology and Cases by Huan Shizhong,analyze the financial statement from 2008 to 2010 by Harvard analysis framework. The paper consist of seven parts,the
7、 first part mainly introduce financial statement analysis theory and research meaning;the second part describe the research statue at home and abroad;the third part is strategic analysis,this part include company background introduction and development strategy analysis;after decimating the company
8、development strategy,we can know the choice and use of crucial accounting policy and estimation,the fourth part mainly analyze DT Power accounting policy and estimation,including the distinguish and analysis of accounting policy and estimation;the fifth part is the heart of this paper,that is the co
9、mpany financial analysis,it mainly include vertical analysis itself, horizontal analysis with other competitor,ratio analysis,cash flow analysis and so on,by this way,we can understand the enterprise of financial position,operating results and cash flow; on the above analysis basis,this paper give a model analysis,the aim is to assess corporation investment value and debt paying ability in future.Key Words：DT Power；Financial Statement Analysis；Rate导言1.1 写作意义和目的财务报表能够全面反映企业的财务状况、经营成果和现金流量情况，但是单纯从财务报表上的数据还不能直接或全面说明企业的财务状况，特别是不能说明企业经营状况的好坏和经营成果的高低，只有将企
