会计学-沈阳蓝英工业自动化装备股份有限公司财务状况分析及问题对策研究论文

本科论文摘 要近年来，随着改革开放的不断深入，我国经济已经由高速发展逐步转向高质量发展。大量国内企业开启境外投资之路。通过向外拓展的境外并购业务,国内企业可实现参与国际竞争，发展自身产业链,并且学习他国先进技术和企业的管理经验以及获得丰富的客户资源,增强企业实力。沈阳蓝英工业自动化装备股份有限公司在 2017 年 3 月 31日完成对德国上市杜尔集团旗下 85%的 Ecoclean 工业清洗系统及表面处理业务的并购，并购后境外业务在为蓝英公司带来营业收入和高额利润的同时，也暴露出其母公司自身在财务方面的相关问题。本文通过对沈阳蓝英工业自动化装备股份有限公司合并报表和母公司的报表数据进行财务分析，系统的梳理出蓝英公司在经营过程中过分依赖境外公司，母公司自身销售、盈利状况薄弱，债务压力大以及应收账款金额庞大等财务问题。在国内经济环境以及蓝英公司自身财务状况的基础上找到问题的成因，并结合行业特点和蓝英公司的现状提出相关的应对策略，实现自身经营过程中合理的风险管控，为该公司今后的高质量发展提供有力支撑。关键词：母公司，财务问题，风险管控本科论文AbstractIn recent years, with the deepening of reform and opening up, China's economy has gradually shifted from high-speed development to high-quality development. A large number of domestic enterprises have opened up the road of overseas investment. By expanding overseas M & a business, domestic enterprises can participate in international competition, develop their own industrial chain, learn from advanced technology and management experience of enterprises in other countries, obtain rich customer resources, and enhance the strength of enterprises. Shenyang Lanying industrial automation equipment Co., Ltd. completed the merger and acquisition of 85% of Ecoclean industrial cleaning system and surface treatment business under German listed duer group on March 31, 2017. After the merger and acquisition, the overseas business brought business income and high profits to Lanying company, but also exposed its parent company's ...