基于财务分析的公司能力评价与提升策略.pdfVIP

本科论文 摘 要 国内铁路建设在十二五期间再次加速，铁路网的密度以及营运里程都有显著的提升。 进入十三五期间，国内铁路建设速度依然保持在较高的水平，该阶段我国铁路建设的一 个重要内容就是改革。2013 年我国铁道部完成改制，设立中国铁路总公司，在土地开发 以及货运组织和价格方面都有了显著的变化。基于这种变革，铁路企业的经营重点开始 转移到经济效益方面，对能力建设更加关注和重视。论文选择大秦铁路股份有限公司作 为研究对象，分析该公司从 2013 年到 2018 年这几年的财务报表数据，借助财务分析法 对大秦铁路的成长、盈利能力以及运营和负债能力进行系统分析，研究其财务状况的变 化，揭示了公司在短期偿债能力及盈利能力等方面存在的问题，并提出了相应的能力提 升策略，以提高公司负债资金使用率，增强公司获利能力，促进公司健康发展。 关键词：大秦铁路；财务分析；公司能力 本科论文 Abstract Chinas railway construction accelerated again during the 12th five-year plan period, and the density and operating mileage of the railway network increased significantly. In the 13th five-year period, the speed of domestic railway construction is still maintained at a high level. In 2013, Chinas ministry of railways completed the restructuring and set up the China railway corporation, which significantly changed land development, freight organization and prices. Based on the change of railway enterprise management emphasis began to shift to the economic benefits, and more attention to ability construction seriously, the paper choose the daqin railway co., LTD as the research object, analyzing the company over the years from 2013 to 2018 financial statements data, with the growth of the financial analysis of daqin railway, profitability and ability to analyze system operating and liabilities, to study the changes in financial position, reveals the company debt paying ability and profitability in the short term problems, and puts forward the corresponding strategy, improve the capacity in order to improve the company debt fund utilization, strengthen the companys profitability, Promote the healthy development of the company. Key words ：Datong Qinhuangdao railway, financial analysis,tcompany capacity 本科论文 目 录 前 言 1 1 财务分析概述 2 1.1 概念 2 1.2 目的及作用2 1.3 财务分析方法2