导 师: 许治
学科专业: 120202
授予学位: 硕士
作 者: ;
机构地区: 华南理工大学
摘 要: 企业的财务报表反映了企业一定阶段或某个时点的基本的财务状况、经营成果和现金流量状况。正确的理解和利用财务报表信息有利于企业认识过去、评价现在和把握未来。但是单纯的从财务报表的简单数字和文字上得不出真实性的成果,而是要利用一定的分析方法和技巧,同时结合实际的情况,正确认识财务报表本身的局限性和非正常影响的因素,对资产负债表、利润表和现金流量表进行全面的综合分析,以便得出科学决策,这个分析的动态过程就是财务分析诊断。只有通过财务分析,才能使财务信息使用者、管理者、决策者得到企业真实的财务状况和经营成果的信息,进而指导决策。本文从一个财务报表外部使用者的角度,以公司的财务管理角度和财务报表分析的有关理论和研究方法为依据,主要通过常见的比较分析法、比率分析法和共同比报表分析法等多种方法来分析QPL公司近五年来、特别是2010年度的主要财务数据,找出QPL公司各主要财务指标近年来的变化状况和趋势,探求变化的根源及变化的内在逻辑关系,以便公司进一步提高自己的运营管理能力。基于QPL公司的各项财务指标,在完成其上述的分析后,本文概要概括了QPL公司的财务状况和经营业绩,试指出该公司在经营、管理方面存在的一些问题和隐患,并提出相应的建议,供管理者及相关的财务报表使用者决策参考. The corporate accounting and financial statements can reflect the corporate basicfinancial position, the operating result and the cash flow situation on a particular date orduring one period of time. Understanding and using correctly the statements information willhelp the company know the past situation, evaluate the current condition and hold the futureoperating. But apparently, we can not get useful information unless adopt some analysis methodsand techniques to analyze balance sheet,income statements and cash flow statementscomprehensively, at the same time realize the limitation of financial statements themselvesand consider the reality of enterprise.This systematic and dynamic process is called financialstatements analysis. Only through analyzing the financial statements, can it make theinformation user acquire the information of financial position and managing achievement inorder to guide the decision. this paper, from a outside user’s view,based on the theories andresearch methods of company ‘s financial management and financial report analysis,applyingmultiple analysis methods such as ratio analysis, comparative analysis and common-sizefinancial statements, analyze the key financial data and its development tendency of QPLfrom2006to2010.especially2010. So as to improve the management of operation.Finally,review the company’s financial position and operational performance point out someproblems in operation and management and provide suggestions for reference.
分 类 号: [F275]