特殊钢股份有限公司财务指标分捷析毕业论文.doc

莇袄膆芇蚆袃袆蒃蚂袃肈莆薈袂膁
鞍山师范学院专科毕业论文
作者:尹莹
指导教师:吴彩英
专业名称:财务管理
西宁特殊钢股份有限公司
财务指标分析
摘要
随着我国现代企业制度的建立和完善,企业投资主体越来越多元化,企业财务分析成为经营管理者、投资者及企业的监管者掌握企业财务状况和经营成果的重要方式。钢铁行业作为我国的支柱型产业,在和综合国力的重要标志。随着中国产业结构的升级,中国对高品质钢铁产品的需求量也越来越大,中国工业化和城镇化建设的步伐的加快,也将扩大钢材产品的消费。中国钢铁行业有很大的发展空间。本文在选定钢铁制造业进行总体性分析的基础上,选取行业内业绩优良的西宁特钢上市公司为毕业论文的目标公司。本文首先介绍了该公司的基本经营情况、在行业中的地位与影响。并对钢铁行业进行了总体的分析和简介,然后通过2008年至2010年财务报表进行分析,计算该公司的营运能力、偿债能力、盈利能力等等,对该公司整体的财务状况作以客观的评价。通过分析并结合该公司的实际情况最后提出了又针对性的改进措施。
关键词:偿债能力、盈利能力、营运能力、成长能力、综合能力
Based on financial index analysis of Xining special pany limited
Abstract
With the establishment and improvement of China's modern enterprise system, enterprise investment and diversification, financial analysis of enterprises to e managers, investors and regulators of enterprises important mastery of an enterprise's financial position and operating results. Iron and steel industry as a pillar industry in our country, plays a prominent role in the national economy, are important symbols of national economic levels and overall national strength. With the upgrade of industrial structure in China, China's growing demand for high quality steel products, accelerate the pace of industrialization and urbanization in China will also expand the consumption of steel products. Development of China's iron and steel industry has a lot of space. This article is selected on the basis of an overall analysis of the iron and steel manufacturing, selected the good performance of the Xining special steel pany in the industry for the graduation thesis of the pany. This article first describes the basic operations of pany, position and influence in the industry. And overall analysis of the iron and steel industry and introduction, and then through the 2008 financial statements analysis, calculation of pany's operating ability, solvency, profitability, and so on, on the overall financial position of pany as an objective evaluation. bining analysis and the improvement of pany's actual sit