文档介绍：泰山学院经济管理系
本科毕业论文
邯郸钢铁公司年度财务分析报告
姓名:
学号:
专业名称财务管理
申请学士学位所属学科经济管理
指导教师姓名、职称讲师
2015年 4月 30 日
摘要
中国是钢铁生产的大国。从1996年钢产量首次突破1亿吨开始,一直稳居世界钢产量排名第一的位置。2009产量达到了5亿吨,超过位居第二位到第八位的国家的粗钢产量的总和。然而,成绩的背后却难掩中国钢铁企业普遍面临的经营困难。企业财务分析通过企业战略分析、会计分析和效率分析获得有关企业财务状况和经营成果的各项指标,能够为企业发展战略的制定、企业资本运营的风险控制、企业内部控制及企业经营的效率和效果评价提供重要的参考数据。因而,企业的财务分析将对企业能否平稳度过金融风险期有着至关重要的作用!也是企业是否能够快速发展的重要保障!特别是在钢铁行业复苏之际,进行钢铁企业的财务分析的研究意义显得就更为深远。
本文主要通过企业战略分析、会计分析、效率分析、综合分析及趋势分析以邯郸钢铁股份有限公司2009年度财务报告为主进行相关财务分析并提出财务诊断。
关键词:企业战略分析;会计分析;效率分析;综合分析及趋势分析;财务诊断
Abstract
China's steel production of the country. In steel output from the first time, 100 million tons of steel output has been a world ranking first place. In 2009 the output up to 500 million tons to more than in the number of countries of the total output of steel. However, it is difficult to hide behind china's panies face difficulties in business strategy through the analysis of financial analysis, accounting analysis and efficiency analysis to obtain the enterprise's financial position and operating results of the indicators can be for enterprise development strategies, enterprise capital operation risk control, internal control and business efficiency and Evaluation provides important reference data. Thus, corporate financial analysis ability of the business will be steady through the period of financial risks and has a vital role! Is whether the enterprise can be an important guarantee for the rapid development! Especially in the steel industry is recovering, in the steel business of the financial analysis study look is more far-reaching significance.
This article primarily through the business strategy analysis, accounting analysis, efficiency analysis, synthesis, analysis and trend analysis to Handan Iron & Steel Co., Ltd. 2009Annual Financial Report-based financial analysis and put forward the related financial diagnosis.
Keywords: enterprise strategy analyses;analysis of financial statement; efficiency prehensive anal