联系我们

论文查询结果	返回搜索

论文编号：	6243
作者编号：	2220120332
上传时间：	2014/6/6 11:32:57
中文题目：	建筑施工企业的财务特征及财务分析研究——以A建筑公司为例
英文题目：	Research on Financial Characteristics and Financial Analysis in Construction Industries：Take A company for example
指导老师：	王全喜
中文关键字：	建筑施工企业；财务特征；财务分析
英文关键字：	construction enterprises；financial characteristics；financial analysis
中文摘要：	在我国，建筑业表现出活力强和规模大的特点，关相关产业比较多，是我国的支柱产业之一，对国民经济发展的促进作用巨大。建筑施工企业是社会经济的重要组成部分，构成了国民经济的重要基础。随着国家新型工业化道路不断深化，施工企业快速发展，出现许多新问题﹑新特征，对财务分析工作提出了更高的新要求，财务分析科学合理与否，直接关系到企业投资的效益质量。为了适应日趋激烈的市场竞争形势，必须知己知彼，对外掌握经营环境，对内监控经营状况，运用财务分析技能，将数据转化为决策信息，促进企业可持续发展。建筑施工企业财务分析研究与应用还处于初级阶段，基于财务特征的模式研究还不够深入，模式不统一、方法落后、信息化不足等问题普遍存在，以分析手段促进决策效果不明显，因此，建立科学系统的财务分析体系，切实提高施工企业财务分析水平，已经成为建筑施工企业亟需解决的问题。本论文根据建筑施工业的财务特征，以建筑施工企业的财务分析为研究对象，运用财务分析的相关理论与方法，按照“问题的提出、问题的分析、问题的解决”这一研究思路，通过查阅国内外文献，主要采用比较分析法、比率分析法、趋势分析法、横纵向结合分析法、定性与定量分析法及统计学等研究手段，探讨设计符合建筑施工企业财务特征的财务分析体系，以分析建筑施工企业的财务状况和经营业绩，帮助企业管理层认清企业状况，降本增效，提高效益，规避风险，更好地发展企业。本文揭示了建筑施工企业财务特征的内涵；分析了建筑施工企业财务特征的影响因素；基于建筑施工企业财务特征构建比率指标体系；理论联系实际，策划财务分析流程，建立施工企业的全面财务分析体系；应用新构建的财务分析体系，结合A工程公司近三年的财务资料进行案例分析，指出企业存在的问题，并为管理者提出建议，彰显出新体系的优越性，这对提高建筑施工企业的财务分析水平具有重要意义。
英文摘要：	In China, the construction industry, with many related industries, showed its characteristics of strong vitality and large scale and it is one of the pillar industries in our country as its huge facilitation role in development of national economy. To be significant basis of national economy, construction enterprises is an important part of social economy. With the deepen of national new industrialization road, the construction enterprise develop rapidly, which raise out higher requirement on financial analysis for new problems and features, whether it is scientific and reasonable has the direct bearing on enterprise benefit and quality. In order to adapt to increasingly fierce market and competition situation, construction enterprises must know both ourselves and our adversaries, master external business environment, monitor internal state of operation, convert data into decision information, to improve enterprise sustainable development. Construction enterprise financial analysis is still in initial stage of research and application, the research based on model of financial characteristics is still not thorough, it is ubiquity on disunity model, method drop behind and insufficient information, also, it is not obviously to make analysis to improve decision-making, therefore, it has become major issue to be addressed on establishing a scientific system of financial analysis system, to improve the level of construction enterprise financial analysis. This paper's research object is financial analysis among construction enterprises, based on financial characteristics in construction industries, apply to relevant theories and methods of financial analysis and according to research idea of "raising, analyzing and solving problems", through reference of domestic and overseas literature, mainly adopt research method of comparative analysis method, ratio analysis method, trend analysis method, horizontal vertical integration analysis method, qualitative and quantitative analysis method, also principle of statistics, to discusses and design financial system that conforms to construction enterprise financial analysis characteristics, to analyze financial situation and business performance of construction enterprise, to help enterprise management level realize enterprise financial situation, cost decreasing and benefit increasing, improve economic performance, avoid risk and develop better. This article reveals the connotation of construction enterprise financial characteristics, analyzes effect factors of construction enterprise financial characteristics, based on construction enterprise financial characteristics to build up ratio index system, combine theory and practice, plan financial analysis process and establish comprehensive financial analysis system in construction enterprise, apply to the new financial analysis system, to do case analysis with combination of A engineer company financial information in nearly three years, to points out problems existing in the enterprise and offer proposals for management level, to manifest the superiority of new system and it has great significance on financial analysis level improvement in construction enterprises.
查看全文：	预览  下载(下载需要进行登录)