發(fā)布時(shí)間：2018-01-09 19:15

  本文關(guān)鍵詞：RST公司財(cái)務(wù)診斷及改進(jìn)研究　出處：《沈陽農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財(cái)務(wù)診斷 比較分析法 因素分析法 哈佛分析框架

【摘要】：由于過快地投資增長(zhǎng),有一些行業(yè)明顯出現(xiàn)了投資過熱的問題,集中體現(xiàn)在房地產(chǎn)、鋼鐵等行業(yè)的需求增速遠(yuǎn)遠(yuǎn)低于供給擴(kuò)張的速度,導(dǎo)致投資速度與消費(fèi)速度嚴(yán)重不匹配。在這種情況下,建材行業(yè)面臨著嚴(yán)重的去產(chǎn)能壓力。而優(yōu)化企業(yè)的財(cái)務(wù)管理,及時(shí)發(fā)現(xiàn)潛在的財(cái)務(wù)問題,是有利于企業(yè)在當(dāng)前經(jīng)濟(jì)形勢(shì)下得以生存,并取得發(fā)展的。相比于傳統(tǒng)意義上的財(cái)務(wù)分析,財(cái)務(wù)診斷是一種是以企業(yè)內(nèi)部條件以及外部環(huán)境為出發(fā)點(diǎn),對(duì)企業(yè)的財(cái)務(wù)進(jìn)行分析,以發(fā)現(xiàn)其中隱藏的問題,并通過充分的財(cái)務(wù)數(shù)據(jù)加以佐證,幫助企業(yè)解決財(cái)務(wù)問題而提出的一種切實(shí)可行的改良方案。目前,我國關(guān)于建材行業(yè)財(cái)務(wù)診斷的研究較少。因此,對(duì)建材企業(yè)進(jìn)行財(cái)務(wù)診斷應(yīng)具有重要意義。在本文中,將在哈佛分析框架下,依次對(duì)被研究公司進(jìn)行戰(zhàn)略、會(huì)計(jì)、財(cái)務(wù)、前景等方面的分析。其中,在戰(zhàn)略部分中,將結(jié)合企業(yè)內(nèi)外部環(huán)境的具體情況;在會(huì)計(jì)部分中重點(diǎn)判斷公司在會(huì)計(jì)政策及會(huì)計(jì)估計(jì)上的管理水平;在財(cái)務(wù)部分中將運(yùn)用比較分析法、因素分析法、改進(jìn)后的帕利普分析體系;在前景部分中將引用財(cái)務(wù)預(yù)警模型進(jìn)行判斷。經(jīng)過上述四個(gè)步驟,可以發(fā)現(xiàn)該公司在內(nèi)部控制、企業(yè)產(chǎn)品結(jié)構(gòu)、企業(yè)業(yè)務(wù)、銷售機(jī)制等方面存在漏洞。針對(duì)診斷結(jié)果,在戰(zhàn)略方面、會(huì)計(jì)管理方面、財(cái)務(wù)管理方面提出改進(jìn)措施。隨著山西省在建材行業(yè)支持力度的提高,RST公司在完成戰(zhàn)略、會(huì)計(jì)及財(cái)務(wù)等方面的改進(jìn)之后,很有可能在山西省成為一家舉足輕重的建材企業(yè)。本文認(rèn)為,因未能了解同行業(yè)競(jìng)爭(zhēng)對(duì)手年報(bào)之外的資料,在對(duì)RST公司進(jìn)行前景分析時(shí),未能合理考慮到競(jìng)爭(zhēng)對(duì)手各自的戰(zhàn)略現(xiàn)狀及戰(zhàn)略變更對(duì)RST公司發(fā)展的影響。以及在對(duì)RST公司前景分析時(shí),所采用的改進(jìn)后的F值模型是對(duì)我國各上市公司進(jìn)行統(tǒng)計(jì)分析后得出的,在對(duì)某行業(yè)預(yù)測(cè)時(shí),有出現(xiàn)偏差的可能。
[Abstract]:Due to the rapid growth of investment, some industries have obviously overheated investment problems, mainly reflected in the real estate, steel and other industries, the growth rate of demand is far lower than the pace of expansion of supply. In this case, the building materials industry is faced with serious pressure to eliminate production capacity. And optimize the financial management of enterprises, timely find potential financial problems. Compared with the traditional financial analysis, the financial diagnosis is based on the internal conditions and external environment. This paper analyzes the financial affairs of enterprises in order to find the hidden problems, and through the sufficient financial data to prove, to help enterprises solve the financial problems and put forward a practical improvement scheme. At present. There are few researches on financial diagnosis of building materials industry in our country. Therefore, it should be of great significance to make financial diagnosis of building materials enterprises. In this paper, under the framework of Harvard analysis, we will carry on the strategy to the studied company in turn. Accounting, finance, prospects and other aspects of the analysis. Among them, in the strategic part, will be combined with the specific situation of the internal and external environment of the enterprise; In the accounting part, the management level of accounting policy and accounting estimate is judged. In the financial part will use the comparative analysis method, the factor analysis method, the improved Palip analysis system; After the above four steps, the company can be found in the internal control, enterprise product structure, business. There are loopholes in sales mechanism and so on. Aiming at the diagnosis result, the improvement measures are put forward in the aspects of strategy, accounting management and financial management. With the improvement of Shanxi Province's support in building materials industry. RST company in the completion of strategic, accounting and financial improvements, it is likely to become a significant building materials in Shanxi Province. Unable to understand the information other than the annual reports of competitors in the same industry, when analyzing the prospects of RST Company. Failed to take into account the competitors' respective strategic status quo and the impact of strategic changes on the development of RST Company. And in the analysis of the future of RST Company. The improved F-value model is obtained from the statistical analysis of the listed companies in our country. There is a possibility of deviation in the prediction of a certain industry.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7
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本文編號(hào)：1402305