导　　师： 朱桂龙

学科专业： 1202

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 财务报表是企业经营活动的缩影，是传递财务信息的载体;财务报表分析是以企业财务报表和其他资料为基本依据，采用专门的分析工具和方法，从财务报表中寻找有用的信息，有效地寻求企业经营和财务状况变化的原因，从而对企业的财务状况、经营成果和现金流量进行综合分析与评价的过程。财务报表分析是报表使用者认识企业管理本质的锐利武器，也是企业领导层进行决策的重要依据，在企业日常经营活动中具有重要意义。 本文对广钢股份2008-2010年的财务报表进行全面的分析与解读。首先从企业发展的环境出发，对广钢股份所处的行业环境和地位进行定位分析；其次对该公司2008-2010年度的财务状况经营成果和现金流量进行全面分析，一方面通过比较分析法、比率分析法和趋势分析等方法对该企业的资产负债表、利润表和现金流量表三大主要财务报表进行深入细致的分析，评价其财务状况和经营成果；另一方面通过与同行业同区域内的武钢股份、华菱钢铁、韶钢松山等上市公司进行比较分析，详细全面的对公司偿债能力、营运能力、盈利能力和发展能力等财务比率进行定量和定性的分析和评价，找出该公司在生产经营过程中存在的问题，并对公司未来的发展提出建议，以期为广钢股份的财务管理提供些许借鉴。 The financial statements are the epitome of business activity, and the transmission offinancial information. Financial statement analysis is a process of analyzing and evaluatingthe financial situation, operating results and cash flows based on the enterprise financialstatements and other information, using professional analysis tools and methods, in order toeffectively find useful information from the financial statement and the cause of changing ofoperation and financial condition. Financial statement analysis is the sharp weapon ofgrasping essence of the enterprise management and also an important basis for theleadership’s decision-making and operation activities, which is important in the dailyoperating activity of the enterprise. This paper detailedly analyzed the financial data of Guangzhou Iron/&Steel /(GIS/) in theyears of2008-2010. The analysis combines the steel industry operation environment analysisand the traditional financial statement analysis. First, starting from the steel industryenvironment analysis, we accurately position the enterprise internal situation and the externalenvironment. Then we comprehensively analyze financial position, operating results and cashflows of the company in2008-2010. Meanwhile, three major financial statement and the mainfinancial indicators are detailed analyzed through comparative analysis, ration analysismethod, and trend financial analysis method to evaluate the financial and operating conditionof the company and to identify the profit motivation. On the other hand, through thecomparative analysis with Wuhan Steel、Valin Steel and SGIS, we minutely analyzed andevaluate the debt paying ability、operating capability、developing capability and profitabilitycapability and other financial ratio of GIS, to identify the problems of the company in theproduction process, and proposed several advice for the future development of GIS, I expectthis paper can provide a little reference foe the financial management of GIS.

关 键 词： 广钢股份 财务分析 财务报表 策略研究

分 类 号： [F406.72 F426.31]

领　　域： [经济管理] [经济管理]