钱江水利开发股份有限公司经营业绩评价.docxVIP

贵州财经大学商务学院本科生毕业论文 钱江水利开发股份有限公司2014-2016年经营业绩评价 摘要：随着中国经济的高速发展，企业集团的规模扩张以及市场竞争的日益加剧，对企业集团的内部管理和控制提出了更高的要求。而财务报表作为这门“商业语言”的重要载体，更是连续、系统、综合、全面地反映了不同会计主体的各项经济往来，财务报表分析也越来越被更多不同的利益相关者所关注和研究，在现代社会中扮演着越来越重要的角色。从财务报表以及财务报表分析的理论框架入手，了解财务报表分析及其作用以及财务报表分析的局限性；从一个财务报表外部使用者的角度出发，以钱江水利的财务报表和年度审计报告为分析对象，依据财务报表分析的相关理论，选取钱江水利最近几年的财务报表，从整个纸业行业的角度对钱江水利的基本情况和战略进行分析，并逐次对钱江水利的资产负债表、利润表、现金流量表进行趋势分析和结构分析，对相关财务指标进行了分析；根据财务分析综合评价该公司的经营管理，指出该公司存在的一些问题并提出相应的建议，供经营管理者决策参考；同时可以帮助投资者正确作出相关的投资决策。 关键词：钱江水利；经营；业绩；评价 2014-2016 years operating performance evaluation of the Limited by Share Ltd of Qianjiang water conservancy development Abstract: With the rapid development of Chinese economy, the expansion of business groups and the intensification of market competition put forward higher requirements for the internal management and control of enterprise groups. The financial statements as the language of business, an important carrier, is a continuous, systematic and comprehensive reflection of the different accounting entities of the economic exchanges, financial analysis has been more and more attention of different stakeholders, plays an increasingly important role in modern society. Starting with the analysis of the theoretical framework from financial statements and financial statements, understand the limitations of the analysis of financial statements and Analysis on the effects of financial statements; starting from an external users of financial statements to Qianjiang water resources perspective, the financial statements and the annual audit report for the analysis of the image, according to the relevant theories of financial statement analysis, selection of Qianjiang Water Resources recently a few years of financial statements, the Qianjiang water resources and the basic situation of the paper industry from the strategic perspective, and the successive of Qianjiang water resources balance sheet, income statement, cash flow statement for trend analysis and structural analysis, the relevant f