本科论文摘 要企业为了在快速变化的社会和经济环境中长期生存和持续发展,我们也应该站在企业战略的角度评估影响的企业健康发展的根源,在此基础上制定清晰的发展战略。财务分析可以评估企业的相关能力如偿债能力、营运能力、盈利能力、发展能力,并在此基础上帮助企业制定能力提升策略,从而促进企业健康发展。本文以中远航运股份有限公司为例,在财务分析的基础上对公司进行能力评价并探讨能力提升策略。关键词:中远航运,财务分析,公司能力本科论文AbstractIn order to survive and continue to develop in the rapidly changing social and economic environment for a long time, we should also assess the root causes of the healthy development of enterprises from the perspective of enterprise strategy, and formulate a clear development strategy on this basis.Financial analysis can assess the relevant abilities of enterprises, such as debt paying ability, operation ability, profitability, and development ability, and on this basis, help enterprises to formulate strategies for capacity improvement, so as to promote the healthy development of enterprises.Taking cosco shipping co., LTD as an example, this paper evaluates the company's capability and discusses the strategy of capability improvement on the basis of financial analysis.Key words: COSCO shipping, financial analysis, corporate strategy本科论文目 录前 言...........................................................................................................................................11 引言..........................................................................................................................................21.1 研究背景、意义与内容...............................................................................................21.1.1 研究背景............................................................................................................21.1.2 研究意义..........................................