摘要
随着资本市场的高速发展,经营环境日趋复杂,日且带有很大的不确定性,投资
人、经营管理者、社会相关部门或人员,处于某种考虑或者需要,要对企业进行财务
分析,这是财务分析这门学科的刚性、基本的需求。
本论文首先收集和学习了财务分析与评价的国内外研宄现状,对财务分析的理
论、分析工具和分析方法等等方面,进行了研宄和探讨。同时对财务分析的具体内容
和要求也进行了探究,确定了财务分析的基础、程序和方法,为后面的实例分析提供
了理论支持。
在第三部分,以国内某著名公司为研究对象,根据该公司所在行业、该公司的历
史和现状,结合该公司目前及未来发展战略,以该公司2009年至2011年和2012年部
分财务数据为基础,采用前述的财务分析方法,对该公司的偿债能力、资产管理能力、
盈利能力和综合财务情况,进行了重点分析和综合评价,希望能够客观地反映该公司
的盈利能力、偿债能力、以及资产管理能力,从而做出较为准确的综合评价,提出作
者自己的看法,为该公司的发展或解决问题提出带有一定创造性的解决参考意见和相
关信息。
最后,通过上述分析,试图找出该公司在经营和管理上存在的一些问题,为该公
司提高财务管理水平、深化管理提供某些有价值、或者开阔思路的意见,希寄能为该
公司决策者提供某些有益的建议,为他人能够起到抛砖引玉的作用,为相关管理者在
经营决策时能够起到参考或者借鉴作用。
关键词:XX控股有限公司财务分析企业价值评价
ABSTRACT
With the rapid development of the capital market, the business environment is
complicated and highly uncertain, the economic interest relationship between enterprises
usually on enterprise financial analysis with a specific purpose.
In this paper,starting from the financial analysis and evaluation of domestic and foreign
research present situation, on the financial analysis theory, analysis tools and methods of
analysis, is studied and discussed. At the same time, the specific content of the financial
analysis is studied, basis, procedure and method of financial analysis to determine the.
In the third part, in order to Sinopharm group as the research object, with the financial
data from 2009 years as the basis, combined with the status quo and the enterprise
competition strategy of pharmaceutical industry, through a variety of financial analysis
methods, make a comprehensive assessment of the solvency of enterprises, asset
management capabilities,profitability and financial situation and analysis. The final
objectively reflect the company's profit ability, debt paying ability, as well as the asset
management capabilities,in order to make a comprehensive evaluation of enterprise, put
forward to solve the reference scheme and the required financial information, reduce the
uncertainty of decision-making.
Finally, through the above analysis, trying to find some problems existing in the
operation and management, to provide some valuable reference for Sinopharm holdings of
financial management, and provide reasonable suggestions for policy makers, for managers
to make correct decision.
Keywords: XX holdings limited company financial analysis enterprise
value assessment