会计学-沈阳机床股份有限公司财务报表分析论文

本科论文沈阳机床股份有限公司财务报表分 摘 要财务报表是企业资金运营情况的综合反映，在经济生活中发挥着举足轻重的作用。但概括性是财务报表数据的一大特点，因此把财务数据转化成对报表使用者有用的信息，正确的分析财务报表的信息可以帮助报表使用者全面的了解过去、评价现在和预测未来。本文以沈阳机床股份有限公司为例，对公司的报表进行分析。本文首先介绍了论文的研究的背景和研究意义、国内外的研究的发展历程、涉及到的理论知识和研究内容方法；然后介绍了沈阳机床基本情况和经营业绩；对沈阳机床的从资产负债表、利润表和现金流量表的主要项目进行分析；再通过偿债能力、营运能力、盈利能力和发展能力四种能力对公司进行财务比率的分析；最后针对分析的结论提出一些建议。沈阳机床股份有限公司作为行业的龙头企业，对其财务报表进行分析，从而找到经营管理上存在的缺陷，对同行业相同状况的企业具有一定的参考价值。本科论文关键词：财务报表；财务分析；财务指标本科论文AbstractFinancial statement is a comprehensive reflection of the capital operation of an enterprise, which plays a decisive role in economic life. However, generality is a major feature of financial statement data. Therefore, financial data can be transformed into useful information for report users. Correct analysis of financial statement information can help report users comprehensively understand the past, evaluate the present and predict the future. This paper took Shenyang Machine Tool Co., Ltd as an example to analyze the company's statements. Firstly, this paper introduces the background and significance of the research, the development process of the research at home and abroad, the theoretical knowledge involved and the research contents and methods. Then the basic situation and operating performance of Shenyang machine tools are introduced. The main items of Shenyang machine tool from balance sheet, income statement and cash flow statement are analyzed. Then, the financial ratio of the company is a...