财务分析报告( 26页)VIP免费

财务分析报告——一汽轿车股份有限公司2014年目录一、综合浏览················································11.企业所处行业以及生产经营业绩·····························12.企业对自身财务状况的描述·································13.企业的控股股东的持股及背景情况··························24.企业的发展沿革···········································45.重大控制活动·············································5二、审计报告的措词··········································6三、四张报表的分析与评价···································71.资产负债表···············································72.利润表··················································183.现金流量表··············································234.所有者权益变动表········································27四、基本财务指标的分析·····································341.偿债能力指标············································342.运营能力指标············································343.盈利能力指标············································354.4.发展能力指标··········································36五、预测企业未来的经营状况································37一、综合浏览1.企业所处行业以及生产经营业绩一汽轿车股份有限公司，简称“一汽轿车”，英文名称：“FAWCarCo.,Ltd.”，是中国第一汽车集团的控股子公司，是一汽集团发展自主品牌乘用车的主要企业之一。公司的主营业务为开发、制造和销售乘用车及其配件。一汽轿车的企业使命是“造最好的车，让驾乘更快乐，让员工更幸福，让社会更和谐”，企业愿景是“成就一流品牌，成为具有国际竞争力的汽车企业”。一汽轿车于1997年6月10日在长春高新技术产业开发区成立，同年6月18日在深交所上市，股票代码000800；是中国轿车制造业第一家股份制上市公司。一汽轿车自成立至2015年一季度，共产销车辆199万辆，其中自主产品超过105万辆；整车年产销规模放大10余倍，由2万多辆提升到29万辆以上；整车产能由3万辆提高到43万辆；总资产由48亿增加到184亿以上，销售收入由52亿将增长到300亿以上，累计分红派息超过36亿元，累计上缴税金超过260亿，对所在长春高新区的综合贡献度超过了十分之一，并带动了自主轿车产业链的发展。2.企业对自身财务状况的描述至2015年一季度，公司总股本16.275亿股，注册资本金人民币16.275亿元，总资产约184.82亿元；占地面积约303万平方米，建筑面积约98万平方米；员工10203人；年生产能力轿车整车43万辆，发动机38万台，变速器0.5万台。根据中国汽车工业协会统计分析，2014年，国内乘用车共销售1,970.06万辆，同比增长9.89%；中国品牌乘用车共销售757.33万辆，同比增长4.10%，占乘用车销售总量的38.44%，占有率比上年同期下降2.14个百分点。报告期内，针对国内汽车市场增速放缓，自主轿车份额不断降低的市场环境，公司积极应对，营销能力、产品质量和管理体系等方面取得了明显提升，产品销量和营业收入均有所增长。为保持市场占有率和提升品牌竞争力，公司加大了产品宣传力...