【作者】 李伟；

【导师】 曹德芳；

【作者基本信息】 东北大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 财务诊断是在企业会计资料的基础上,采用一系列定量和定性的科学分析方法,对企业的财务状况进行全面分析,找出企业存在的财务问题,并着眼于管理层面,发现导致财务问题的根本原因,提出解决办法,帮助企业改善其财务状况的一种方法。财务诊断具有独立性、保密性、复杂性、客观性、科学性和自主性等特点。财务诊断的流程包括施诊人员对受诊企业的财务数据进行收集处理,并对处理的财务信息进行分析诊断,然后发现公司财务中存在的问题,最后根据发现的问题提出对应的解决措施来解决公司的财务问题。本文以潍柴动力股份有限公司作为财务诊断的对象,首先收集该公司的相关财务信息,运用相关性分析方法对选取的财务指标和非财务指标进行筛选,剔除信息重叠度高的指标,以此来提高财务诊断的效率。其次运用因子分析方法对剩余的指标进行因子分析,提取影响公司财务状况的因子,并用因子分析法计算该公司及其他汽车制造业上市公司的财务综合评分,对公司财务状况进行排序,将排名中上游的公司作为样本公司计算各个指标的平均值,将其作为下一步雷达图分析中的标准值。再次,利用雷达图分析方法对潍柴动力近六年的财务状况进行整体分析,找出公司财务中的优劣势。接着针对得出的劣势指标结合对公司整体情况的了解,利用逆向推理法初步推测可能形成这些劣势指标的原因,为下一步的趋势分析提供分析方向;在这一步的分析过程中不仅要基于公司的财务数据,还要深入到公司的管理层面进行分析。然后用趋势分析法对推测出的原因进行具体的数据分析,挖掘导致公司财务问题的真正原因。最后针对发现的问题提出相应的解决措施。更多还原

【Abstract】 Financial diagnosis is a method to find out the enterprise financial problems to help enterprises improve their financial condition,which is based on the enterprise accounting information and uses a series of scientific quantitative and qualitative analysis method.Financial diagnosis is used to find the root cause of the financial problems and put forward solutions in the management level.It is a comprehensive analysis on the business of financial situation.Financial diagnosis is independence,confidentiality,complexity,objectivity,scientific and autonomy,etc.Financial diagnosis processes include collecting and processing the diagnosis enterprise’s financial data,diagnosis and analysis of the financial information,then finding the problems existing in the company’s finance,finally,putting forward countermeasures to solve the company’s financial problems according the problems found in front.In this paper,Weichai Power Co.,LTD.is regarded as the object of the financial diagnosis.First,collect the relevant financial information,and use correlation analysis method to select the index to eliminate some indicators which are with high information overlap degrees,in order to improve the efficiency of financial diagnosis.Second,use the factor analysis method to analyse the rest of the indicators to extract the factors which affect the company’s financial situation.This paper uses this method to calculate Weichai Power’s and other automobile manufacturing companies’ financial comprehensive score and rank the company’s financial situation.This paper uses the middle-upper companies as sample to calculate average of all the indicators.This paper uses this standard in the analysis of radar map in next step.Third,use radar map analysis method to analyze the financial situation of Weichai Power nearly six years from the overall perspective,in order to point out the advantages and disadvantages in corporate finance.Fourth,use the converse inference aiming at the inferior indexes to find out the reasons that may cause company financial problems,in order to provide the direction for the trend analysis next step.When we use this method,we analyze the reason of company financial problems not just from the aspects of financial data analysis,and from the aspects of the company management.Fifth,make trend analysis according the causes that are put forward in converse inference,finding the deep reasons of the company’s financial problems.Finally,put forward the corresponding solutions according the financial problems found in front.更多还原