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论文编号：	5705
作者编号：	2220110371
上传时间：	2013/12/3 10:53:13
中文题目：	基于管理者视角的G省烟草企业财务报表分析研究
英文题目：	Researched based on the G province tobacco Enterprise’s financial statement analysis of Management Perspective
指导老师：	周晓苏
中文关键字：	烟草，财务报表分析，管理者视角
英文关键字：	tobacco, financial statement analysis, Management Perspective
中文摘要：	在全球范围内，财务报表分析理论不断成熟，财务分析体系日趋完善，财务报表分析在企业经营活动中所起的作用越来越明显。虽然我国财务报表分析理论发展相对较迟，但在研究欧美国家财务报表分析指标体系的基础上，我国财政部等部门也相继建立了全国的企业绩效评价体系和财务报表分析体系，企业的盈利能力、偿债能力、运营能力和发展能力得到了更加公允的分析，资产运营、经营业绩和资金利用等状况得到了更加准确的评价。烟草企业作为大型中央国有企业，对国家财政收入有着举足轻重的贡献。因为烟草企业不是上市公司，财务会计报表一般仅供内部使用，不对外部披露，对财务报表的分析结果主要被企业管理者所利用，满足企业管理者的决策和绩效考核评价需求，企业管理者如何做好财务报表的分析，掌握全面的信息，作出有效的生产经营决策，降低风险，把握发展机遇，更好履行受托责任，是摆在烟草企业面前的难题。而由于我国财务报表分析有关应用方面的理论较少，尤其在烟草企业这样的国有垄断行业里如何发挥财务报表分析及应用的研究较少，本文拟通过分析企业财务报表分析的应用现状，运用案例研究方法，研讨进一步完善财务报表分析应用体系的思路，拓宽对烟草企业管理者视角的财务报表分析应用的研究领域。近年来，烟草企业的财务报表分析工作逐渐得到了管理者充分的重视，企业财务报表分析的方法和指标体系建设日益成熟。企业管理者进行财务报表分析基本围绕企业的发展能力进行，具体是对企业盈利能力进行分析，通过分析结果调整决策，最后实现完成受托责任和企业长效发展的双重目的。本文通过对管理者视角的G省烟草企业财务报表分析情况进行研究分析，总结了应用特点，指出了存在的问题，并就现状提出了改进的思路，对烟草企业管理者视角的财务报表分析工作有一定的借鉴意义。
英文摘要：	With the increasingly mature of financial statement analysis theory and gradually perfect of financial analysis system, the analysis of financial statement plays an increasingly outstanding role in business operations. Despite the fact that our analysis theory of financial statement has a short history, some finance-related ministries, such as the Ministry of Finance, successively established the national analysis system of performance evaluation and financial statements with reference to the indicator analysis system of financial statements of European and American countries. It ensures a objective analysis of enterprise’s profitability, solvency, operations and development, as well as an accurate appraisal of capital operations, operations performance and funds utilization. As the large-sized central state-owned enterprises, tobacco industries play a decisive role in a contribution to national revenue. The financial statement is generally used internally without any exposure to the public due to its unlisted nature. In order to make decisions or give performance appraisal, managers make full use of the analysis results and they are considered as the major users of financial reports. How to conduct financial analysis? How to grasp overall information? How to make productive operational decisions, minimize the risk and grasp the chances of development, and better fulfill the accountability? These problems are the bottlenecks that get in the way of enterprise further development. However, the hard truth is that there are fewer theories relevant to the utilization of financial reports analysis for enterprises, especially for those state-owned monopoly industries, such as tobacco groups. This paper, from the perspective of tobacco group managers, aims to explore the way of further improving and extending the research field of financial statement analysis and utilization system by way of focusing on its current utilization situation and case study. In recent years, tobacco enterprises have attached great importance to financial statement analysis, and the indicator system and the relevant analysis method of financial statement are increasingly mature. Managers base the analysis on the profitability and expansion capacity, and they could adjust the decision by referring to the financial results, so as to ultimately realize the goals of fulfilling accountability and ensuring long term development. From the perspective of managers, this paper analyzes the financial statements of tobacco enterprises in province G, and summarizes the characteristics of its utilization. Thereafter, it points out the existing defects and proposes way of improvement, which can be used as reference in financial statement analysis from the angle of managers from tobacco enterprises.
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