新华百货2005年财务状况系统化分析

【作者】 陈刚；

【导师】 张新民；

【作者基本信息】 对外经济贸易大学 ， 工商管理， 2006， 硕士

【摘要】 本文以案例的形式,对新华百货2005年财务报表进行了全面细致的综合分析,评价了新华百货商店股份有限公司2005年年度财务状况的包括赢利能力、现金流转状况和资产总体状况等方面的总体质量情况,并提出了企业真正困难所在之处。本文分三章,第一章是财务状况质量系统化分析的理论综述,主要介绍了财务状况及其质量特征和财务状况质量的系统化分析两大理论。第二章是新华百货商店股份有限公司基本情况介绍,主要是该公司基本简介和2005年经营情况基本介绍。第三章是对新华百货商店股份有限公司2005年年度报告进行综合分析。首先对财务报告进行综合浏览,主要从企业行业、生产经营特点,主要股东,发展沿革等方面进行分析。其次关注审计报告的措辞。第三进行初步的财务比率分析,重点是获利能力比率和财务状况比率分析。第四结合报表附注中关于报表主要项目的详细披露材料,对三张报表进行比较分析。利润表分析主要从毛利率、期间费用、投资收益等方面进行分析。现金流量表分析主要从经营活动、投资活动、筹资活动的特点进行分析。资产负债表分析主要从资产的结构、变化、资产质量以及资本结构进行分析。最后对企业财务状况进行总体评价及建议。更多还原

【Abstract】 This dissertation gives a comprehensive and detailed analysis on the 2005 financial statement of Xinhua Department Store (Co. Ltd) as a typical case study and comments on its overall situation such as profitability, cash flow and general assets, etc. in 2005. In addition, it points out the real problem of this enterprise.This paper is composed of three chapters. The first chapter is theoretical systematic analysis of its financial standing including two major theories -- its financial situation and quality characteristics as well as systematic analysis of its financial standing quality.The second chapter provides some basic information of Xihua company, which is comprised of a brief introduction to the company and its management and business operation in 2005.The third chapter is the comprehensive analysis of the 2005 Annual Report of Xinhua Department Store (Co. Ltd).First of all, it gives a comprehensive analysis on the financial statement in terms of business scope, characteristics of its operation and management, major shareholders, course of changes and development;Secondly, it focus on the choice of words of the audit report;Thirdly, preliminary analysis of financial ratio has been done. Top priority has been given to the profitability and financial standing ratio analysis;Fourthly, comparative analysis has been done to three financial reports in the light of the detailed information disclosure of major items in the report annotation. The profit statement analysis focuses on gross profit rate, period expenses, returns on investments etc. The cash flow statement analysis is based on the characteristics of its business operation, investment and fund raising. The balance sheet of assets and liabilities analysis is mainly about the structure and changes of its capital and assets as well as the quality of the assets.Finally, an overall evaluation and suggestion on the company’s financial situation has been given.更多还原