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1、- I -基于财务报表分析的横店东磁公司财务状况研究摘要财务分析是以会计报表资料为依据，采用一系列专门的分析技术和方法，对企业的资产负债表、利润表、现金流量表和现在有关的偿债能力、盈利能力、营运能力和成长能力状况等进行分析与评价。通过财务分析，可以发现企业经营管理中存在的问题，并能为企业的经营决策提供参考依据。本文以横店东磁股份有限公司为研究对象，以其最近三年的财务报表为基础，对其经营成果和财务状况进行分析，并找出存在问题以及提出改进建议。论文共分为六章，第一章为绪论，介绍本论文的研究背景、意义;第二章为财务基本理论概述，主要介绍财务分析的有关理论。第三章为横店东磁股份有限公司财务报表的财务分
2、析。在本章中主要以横店东磁股份有限 2008-2010 年的资产负债表、利润表、现金流量表进行分析、评价，找出其存在的问题，并对此提出有益的建议。第四章为横店东磁股份有限公司基于财务报表财务指标分析，通过对公司的偿债能力、运营能力、获利能力、发展能力，指出公司存在的问题并提出合理化建议，从而为企业管理者、决策者、投资者提供信息支持。第五章为对横店东磁财务状况的评价和建议。第六章为结论。关键词：横店东磁 ； 财务报表 ； 财务分析- II -Heng Dian based on analysis of financial statements of financial condition Eas
3、t magneticAbstractThe financial analysis is to take fiscal statement data as a basis, Adopt a series of and technical analysis technique and method.Vs the statement of assets and liabilities, profit statement and flows of the business table and the progress analysises, such as capability and growth
4、capability condition. of the sovency, profit ability and operation with concerned now and appraisal. Pass financial analysis, can discover the existent question in the business operating management, and the energy provide reference frame for the management decision - making of business.This text wit
5、h horizontal shop owner magnetic belt co ltd for research object, take its recent three years of financial statement as foundation, as to its result of operation and financial standing carry on analysis, and find out an existence question and submission betterment suggestion. The thesis is totally d
6、ivided into six chapters, the first chapter is an introduction, introducing the research background, significance; second chapter outlines the basic theory of finance, financial analysis focuses on the theory. The third chapter is Hengdian East magnetic Ltd financial analysis of financial statements
7、. In this chapter mainly limited shares Hengdian 2008-2010 East magnetic balance sheet, income statement, cash flow analysis, evaluation, identify its problems and make useful recommendations on this. Chapter IV Hengdian East magnetic Co-based analysis of financial indicators of financial statements
8、 by the companys solvency, operational capabilities, profitability, capacity development, comprehensive index analysis, pointing out the problems the company and make reasonable suggestions to for business managers, policy makers, investors provide information support. Chapter V of the financial sit
9、uation of East magnetic Hengdian evaluation and recommendations. Chapter VI is the conclusion- III -Key words： Heng Dian east magnetic; Financial statement; Financial analysis目 录1 绪论 .11.1 财务分析研究的背景和意义 .11.1.1 财务分析研究的背景 .11.1.2 财务分析研究的意义 .11.2 国内外相关研究情况 .11.2.1 国内相关研究情况 .21.2.2 国外相关研究情况 .21.2.3 财务分析的发展方向 .21.3 财务分析的基本框架 .31.4 研究材料和数据的选用 .32 财务分析理论概述 .42.1 财务分析的定义和内涵 .42.1.1 财务分析的定义 .42.1.2 财务分析的内涵 .42.2 财务分析的内容 .42.2.1 资产负债表分析 .42.2.2 利润表分析 .42.2.3 现金流量表分析 .52.2.4 企业偿债能力分析 .52.2.5 企业营运能力分析 .52.2.6 企业盈利能力分析 .52.2.7 企业发展能力分析 .62.3 财务分析的研究方法 .
