【作者】 刘毅；

【导师】 丁岳维；

【作者基本信息】 长安大学 ， 会计（专业学位）， 2019， 硕士

【摘要】 在我国经济转型的时代背景下,高新技术企业成为促进我国经济增长的主力军。我国高新技术企业在发展过程中存在经验不足、成活率较低等问题,必须对其进行全面财务分析,帮助它们健康发展。目前我国高新技术企业进行财务分析时采用传统的财务分析方法,偏重于财务指标分析,有很大的局限性,已经不能适应高新技术企业的发展。因此本文基于质量的视角对高新技术企业进行财务分析研究,对传统财务分析方法进行拓展改进,建立具有高新技术企业行业特色的财务质量分析体系,具有一定的理论意义和现实意义。首先,本文通过阅读大量文献,归纳总结了高新技术企业的特点和财务分析现状,发现我国高新技术企业在财务分析中存在资料来源局限、与企业战略脱节、无法对企业未来的发展前景作出预测、没有区分经营活动和金融活动、没有考虑高新技术企业的特点等问题,高新技术企业迫切需要建立专门的财务分析体系。其次,针对高新技术企业在财务分析中存在的问题,本文以财务质量分析体系为基础,运用管理用财务报表,融合高新技术企业的特点,建立了以资产质量、资本结构质量、盈利质量、现金流量质量、可持续增长能力为核心的高新技术企业财务质量分析体系。高新技术企业财务质量分析体系解决了高新技术企业在财务分析中存在的问题,具有较强的行业针对性,能更好地评价高新技术企业的经营状况。最后,本文坚持理论联系实际,将建立的高新技术企业财务质量分析体系应用于科大讯飞。通过将科大讯飞在财务质量分析体系下的分析结果与财务现状分析的分析结果进行对比,发现财务质量分析体系能更加全面和透彻地评价科大讯飞的财务状况,从而验证了财务质量分析体系的优越性。更多还原

【Abstract】 Under the background of China’s economic transformation,high-tech enterprises have become the main force to promote China’s economic growth.China’s high-tech enterprises have insufficient experience and low survival rate in the developme nt process,and must conduct comprehensive financial analysis to help them develop healthily.At present,China’s high-tech enterprises use traditional financial analys is methods for financial analysis.They focus on financial indicators analysis,which has great limitations and cannot adapt to the development of high-tech enterprises.Therefore,this paper conducts financial analysis research on high-tech enterprises based on quality perspective,expands and improves traditional financial analys is methods,and establishes financial quality analysis system with high-tech enterprise industry characteristics,which has certain theoretical and practical significance.First of all,this paper summarizes the characteristics of high-tech enterprises and the status quo of financial analysis by reading a large number of documents.It finds that the high-tech enterprises in China have limited data sources in financial analys is,are out of line with corporate strategies,and cannot predict the future developme nt prospects of enterprises,without distinguishing between business activities and financial activities,and not considering the characteristics of high-tech enterprises,and high-tech enterprises urgently need to establish a special financial analysis system.Secondly,in view of the problems in the financial analysis of high-tech enterprises,this paper builds on the financial quality analysis system,uses the financial statements for management,and integrates the characteristics of high-tech enterprises to establish a financial quality analysis system for high-tech enterprises,which includes asset quality,capital structure quality,profit quality,and cash quality.The financial quality analysis system solves the problems existing in the financial analysis of high-tech enterprises,has strong industry specificity,and can better evaluate the operation status of high-tech enterprises.Finally,the paper adheres to the theory and practice,and applies the established financial quality analysis system of high-tech enterprises to Iflytek.By comparing the results of financial quality analysis and traditional financial analysis methods,it finds that the financial quality analysis system can more ful y evaluate the financial status of Iflytek,thus verifying the superiority of the financial quality analysis system.更多还原