本科论文摘 要最近几年我国展开了对经济政策变革，企业经营者和企业债权人、社会公众，都想更好的了解企业的财务与经济情况，这就看得出来财务分析极为重要。财务分析的整体框架是依据企业近几年的年度财务报告中的财务指标，通过分析出的结果来评价企业近年来的生产经营模式中存在的问题，评价企业业绩，尤其是对企业的财务现状和未来发展情况的剖析，可以给企业经营管理者带来更有用的信息，并及时发现问题改变策略。本文以重庆路桥股份有限公司为例，主要站在企业的角度，通过财务分析的比率分析、水平分析及垂直分析等方法进行数据的处理，研究其财务状况的变化，揭示了公司在短期偿债能力及盈利能力等方面存在的问题，并提出了相应的公司能力提升策略，以提高公司负债资金使用率，增强公司获利能力，促进公司健康发展。关键词：重庆路桥，财务分析，公司能力，财务方法本科论文AbstractIn recent years, China has carried out economic policy changes, business operators and corporate creditors, the public, in order to better understand the financial and economic situation of enterprises. This makes financial analysis extremely important.The problems existing in the economic business model, evaluating the enterprise performance, and can reflect whether there are problems in the management of managers in the past business model, especially in the economic business model. In this regard, whether there are problems in the management of managers under the economic business model is analyzed, and the future development situation is analyzed. The manager brings more useful information and finds problems in time to change strategies.Taking Chongqing Luqiao Co., Ltd. as an example, this paper mainly from the enterprise's point of view, through the financial analysis of the ratio analysis, horizontal analysis and vertical analysis of the data processing, study the changes of its financial situation, reveal the company's short-term solvency and profitability problems, and put forw...
