【作者】 冯欣；

【导师】 万红波；

【作者基本信息】 兰州大学 ， 工商管理（专业学位）， 2014， 硕士

【摘要】 企业财务诊断属于企业诊断的重要组成部分,是企业财务管理工作的一个环节。全程全息的企业财务诊断是市场经济竞争发展的产物,也是企业健康可持续发展的必然要求。一个企业应当审时度势,密切关注财务诊断理论和实践的前沿动态,不断创新完善企业财务诊断的程序和方法,为及时调整企业的发展方向和对策提供足够的数理支持。某种意义上讲,企业财务诊断的产生并不曲折和复杂,其工作效果和进化根本上体现在诊断的理念构架、诊断指标体系的设计以及分析测试方法的筛选应用。因此,科学先进的企业财务诊断方法体系反映了当今主流的社会价值取向、企业发展战略目标内涵、内外在逻辑联系和工具方法的前沿成果。企业财务诊断的理论和实践从来没有停滞不前。东方海运公司是一家主要从事国际国内集装箱运输及相关业务的多元化跨国经营企业,成立以来一直非常重视企业的财务管理工作。经过了近十七年的发展变化,公司的财务问题已经从初期的筹集资金及其投资布置,日益渗透延伸到企业运营的各个层面各个环节各个角落,设计建立一整套科学先进的企业诊断体系迫在眉睫。本文通过搜集整理了大量专业文献,竭力学习国内外企业财务诊断理论和实践经验,调查听取了东方海运公司有关领导和同仁的意见和建议,尝试性设计了东方海运公司财务诊断框架,并依此对东方海运公司近3年(2010年-2012年)的财务数据进行了具体的测试分析,根据诊断结果给出了公司发展的调整对策。该论文的研究成果已经在该公司引用,笔者认为在其他企业进行财务诊断时也有一定的参考价值。更多还原

【Abstract】 Enterprise financial diagnosis has been known as an important part of enterprise diagnosis as well as a link of enterprise financial management.The enterprise financial diagnosis with whole range and real-time is the result of the competition in the market economy and also the necessary requirement of the sustainable and sound development for the enterprise.An enterprise should be able to keep a close eye on the latest development of the theory and practice of financial diagnosis and also make constant innovation in the procedure and method of financial diagnosis in order to adjust the development direction of the enterprise in time and also provide enough data support for the countermeasures of the enterprise.In a sense,the origin of the enterprise financial diagnosis is not quite complicated.The work effect and evolution mechanism of the financial diagnosis should be reflected upon the conceptual structure,indicator system as well as the choice of analysis method.Therefore,a scientific and advanced system of enterprise financial diagnosis should be in line with the mainstream social value,the essential strategy of enterprise development,the internal and external logic relation as well as the newest analysis methods.In other words,the theory and practice of enterprise financial diagnosis has been making constant progress.As a diversified multi-national company,DONG FANG OCEAN SHIPPING COMPANY(DFOSC)has specialized in the container transport both at home and abroad and relevant business.Since its foundation,the company has made a point of financial management issues.After about 17 years’ development,the financial issue of the company has extended from the fund raising and investment arrangement in the early stage into all links in all levels within the company,which also makes it an urgent task to work out a scientific and advanced enterprise diagnosis system.By searing for and also sorting out a large number of professional materials,this paper has sought to make a study of the theory and experience of enterprise financial diagnosis both at home and abroad and also sought advices and recommendations from the superiors and colleagues concerned in DFOSC so as to design a framework of enterprise financial diagnosis for the company.Based on this framework,this paper has also made an in-depth analysis and test upon the financial data in the recent three years,or rather from 2010 to 2012,so as to provide an adjusted measure targeted at the further development of the company.What is more,the result of this paper has been applied in this company.The author also believes that this paper will be of reference value to the financial diagnosis in other companies.更多还原