四川理工学院课程设计对中国石油化工集团公司——财务报表分析学生：杨永生学号：13071060109专业：应用统计学班级：一班指导教师：古力四川理工学院理学院二O一六年六月摘要：财务报表能够全面反映企业的财务状况，经营成果和现金流量，通过进行财务分析可以了解企业的经营管理现状和存在的问题，以便采取有效的竞争策略。本文以财务理论知识为依据，通过对中国石化的2013-2015年度的企业财务报表相关数据分析，指出企业在经营中存在的问题，提出解决方案，将财务报表数据转换为有用的信息，帮助报表使用人改善决策。关键词：财务报表分析；问题；建议ABSTRACTFinancialstatementstoreflectcomprehensivelythefinancialpositionofanenterprise,operatingresultsandcashflow,throughfinancialanalysiscanunderstandtheoperationandmanagementofenterprisesthestatusquoandexistingproblems,inordertotakeeffectivecompetitivestrategy.Inthispaper,basedonthefinancialtheoryknowledge,throughthe2013-2015ofChina'spetrochemicalenterprisesfinancialstatementsrelatedtodataanalysis,pointsouttheproblemsexistinginthemanagementofenterprises,putforwardthesolution,thefinancialstatementsdataintousefulinformation,helptoimprovedecisionmakingthereportuser.Keywords：Financialstatementanalysis；Problem；advice目录1引言...............................................................................................................................................51.1研究背景.............................................................................................................................51.2研究目的.............................................................................................................................51.3研究意义.............................................................................................................................62财务指标分析...............................................................................................................................72.1偿债能力分析...................................................................................................................72.1.1短期偿债能力分析................................................................................................72.1.2长期偿债能力分析...............................................................................................82.2营运能力分析...................................................................................................................92.2.1应收账款周转率....................................................................................................92.2.2．存货周转率.........................................................................................................92.2.3．总资产周转率...................................................................................................102.3盈利能力分析..................................................................................................................102.3.1营业利润率.........................................................................................................102.3.2净利润率.............................................................................................................112.3.3总资产收益率......................................................................................................112.3.4每股收益.............................................................................................................112.4现...
