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论文编号：	7024
作者编号：	2120123100
上传时间：	2014/12/10 11:32:04
中文题目：	和平区政府对商业企业经营状况的评价研究——基于财务分析的决策支持作用视角
英文题目：	Evaluation Research on operation of commercial enterprises from the perspective of government of Heping district——Based on the decision-supporting role of financial analysis
指导老师：	边泓
中文关键字：	政府管理；商业企业；竞争战略；财务报表分析
英文关键字：	Government management; Commercial enterprises; Competitive strategy; Financial statement analysis
中文摘要：	财务分析利用财务报表以及其他相关的数据资料，主要是具体的分析企业或者是其他的经济组织在财务活动过程之中所展现的盈利以及运行等方面的水平，有助于在所提供的历史财务会计数据和企业未来发展之间架起一座桥梁。借助分析之后产生的财务报告，能够明确的掌握企业在一段时间内的资产运作情况、偿债水平和未来的竞争实力。借助财务分析使得使用者能够了解企业过去、现在以及持续获得盈利的能力，评价公司收益质量，也可以利用分析已经掌握到的企业的财务数据或者是相关的其他信息，推测企业未来的发展方向、前景以及竞争力情况。近年来，天津市经济发展日新月异，经济结构不断转型升级，和平区作为天津市中心商业区，历史积淀深厚，文化氛围浓郁，商业繁荣繁华，经济结构以第三产业为主，占到经济总量的98%以上。“十二五”期间，和平区商业发展目标是：实现社会消费品零售额翻番；新建100万平米商贸载体；推进特色风貌区建设；提升3大商圈品牌品质品位；打造一批特色商业街；实现和谐民心工程。经过五年努力，将和平区商业建设成为天津市高档商业引领形象区，我国北方极具影响力的中心商业区。本文通过 SWOT 分析法，并综合地区商业发展环境的全面分析，通过天津市各区县部分指标的对比以及区内现有两种商业企业即中端商业企业和高端商业企业营业现状的对比，得出在当前激烈的市场竞争中，和平区商业要在自身区域面积狭小、寸土寸金的条件下抢占市场份额，形成核心竞争力，就要坚持发展高端商业这一竞争战略。在坚持走高端商业的战略下，合理的引入财务分析来衡量当前已有商业企业的发展，通过分析现有企业的偿债能力考查高端商业企业的抗风险能力，通过营运能力、盈利能力分析考察商业企业自身经营模式和管理水平，通过盈利能力、发展能力分析考察高端商业企业符合消费之偏好的程度，预测其未来发展情况。从数字化的角度查摆已有高端商业企业在发展中存在的问题，发现问题、重视问题，促进并帮助企业解决问题，保证现有高端商业企业的发展，同时为政府决策提供数字化信息依据，有助于政府制定下一步商业规划。
英文摘要：	Financial analysis uses financial statements and other relevant data to analyze companies or other economic organizations’ financial activities demonstrated profitability and operational capability specific analysis. This is helpful to build a bridge between the historical data provided by the Financial Accounting and the future development of enterprises to bridge the gap. According to the financial analysis report, you can understand the company's assets in certain operating conditions during the solvency and future competitiveness. Studying the financial analysis allows the user to understand the business in the past, present and the ability to continue to obtain profitability. This can also evaluate the quality of corporate earnings, be predicted by analyzing the company’s existing financial data and the company’s future development and competitiveness. In recent years, the economic of Tianjin develop rapidly; economic structure is transformation and upgrading. As the central business district of Tianjin, Heping District has a history deeply rooted in the rich cultural atmosphere and the bustling commercial prosperity. Economic structure dominated by the tertiary industry, accounting for the total economy 98% or more. During the “Twelve Five"period, Heping District business development aim at retail sales of social consumer goods doubled, 1 million square meters of new commercial carrier, advance features style zones, enhance the three major shopping district brand quality grade, create a number of characteristics of Commercial Street, and achieve harmony popular projects. After five years of effort, Heping District will be built as Tianjin high-end commercial business and the leading image area of north China's most influential central business district. This paper uses SWOT analysis to discuss the development of Heping District’s strengths, weaknesses, opportunities and challenges. You can make a conclusion by comparing the business environment for the development of Heping District, some indicators of the county in Tianjin contrast and existing local commercial enterprises that contrast the two ends of commercial enterprises and high-end commercial enterprise business status. In current fierce market competition, Heping District is an area of business to be their own narrow market share under the conditions of high cost of land, formed the core competitiveness, we must adhere to the development of high-end business this competitive strategy. Under adhere to high-end business strategy, that the introduction of a reasonable financial analysis to measure the current has been the development of commercial enterprises. Predict its future development by using the analysis of existing enterprises solvency test anti-risk ability of high-end commercial enterprises and operations, studying the profitability analysis of commercial enterprises own business model and management level and developing the ability to analyze high-end commercial companies examine the extent of compliance with consumer preferences. Investigate the existing developed problems from the perspective of the existing high-end digital commercial enterprises, identify and pay much more attention to problems to promote and help companies solve problems and ensure the development of the existing high-end commercial enterprises. At the same time, it will provide digital information basis for government decision-making and help the government to develop the next business project.
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