齐齐哈尔大学毕业设计（论文）题目三精制药股份有限公司财务报表分析学院经济与管理学院专业班级学生姓名指导教师成绩;2013年6月13日摘要本文围绕着三精制药股份有限公司，通过企业偿债能力、营运能力、盈利能力和杜邦分析的财务报表分析方法，对企业2007-2012年资产负债表、利润表、现金流量表进行分析。论文主要分为四部分，第一部分进行了三精制药的企业简介，从三精的发展历程、组织结构和文化理念来了解三精。第二部分对三精制药的财务报表进行了较为深入的分析。第三部分论述了分析中发现企业经营活动中存在的问题，及其形成的原因。在第四部分提出了解决方法，进一步促进优化企业结构，达到提高企业在市场中的竞争力的目的。关键词：财务报表分析；偿债能力；杜邦分析AbstractThisarticlerevolvesaroundSanJinglimitedliabilitycompany,throughtheenterprisedebtpayingability,operationability,profitabilityandDuPontanalysisoffinancialstatementanalysismethod,totheenterprisein2007-2012balancesheet,incomestatement,statementofcashflowsareanalyzed.Thesismainlydividedintofourparts,thefirstparthascarriedontheSanJinglimitedliabilitycompanypharmaceuticalenterpriseintroduction,fromSanJinglimitedliabilitycompanydevelopmentcourse,organizationalstructureandculturetounderstandSanJinglimitedliabilitycompany.ThesecondpartonthefinancialstatementsoftheSanJinglimitedliabilitycompanypharmaceuticalhascarriedonthethoroughanalysis.Inthethirdpartdiscussestheanalysisfoundtheproblemsexistingintheenterprisemanagementactivity,anditsformingreasons.Inthefourthpartputsforwardthesolution,furtherpromotetheoptimizationofenterprisestructure,achievethepurposeofimproveenterprisecompetitivenessinthemarket.Keywords：Financialstatementanalysis；Debtpayingability；DuPontAnalysis目录摘要........................................................................................................................................IAbstract................................................................................................................................II一、公司介绍........................................................................................................................1（一）三精制药简介.....................................................................................................1（二）组织结构.............................................................................................................2（三）文化理念.............................................................................................................2二、三精制药的财务分析....................................................................................................3（一）偿债能力分析.....................................................................................................31.短期偿债能力分析..............................................................................................32.长期偿债能力分析..............................................................................................5（二）营运能力分析.....................................................................................................7（三）企业盈利能力分析.............................................................................................81.销售毛利率和销售利润率..................................................................................82.净资产收益率......................................................................................................8（四）杜邦...
