会计学的毕业论文（大专会计毕业论文5000字）品味历史纵横江湖2021-03-08 14:00:46
四川工商学院
本科毕业论文

文章插图
基于财报分析视角的企业营运能力研究
–以广安建发集团为例
四川工商学院
二○二○年五月
基于财报分析视角的企业营运能力研究
——以广安建发集团为例
学生：黎文灿 指导教师：曹明才
营运能力是企业财务能力的重要组成部分，客观地评价公司的运营能力，有助于正确了解企业营运资产的利用现状，有效管控资产配置与管理上的不足，从而进一步规避和防范商业风险，提高企业的核心竞争力，帮助企业获取更大的价值 。所以本文选择广安建发集团有限公司 (以下简称广安建发集团)为研究对象，以该公司2016-2018年三年的财务报表数据为依据，通过对影响企业运营能力的五大指标（流动资产周转率、存货周转率、应收账款周转率、固定资产周转率和总资产周转率）等因素的分析研究，找出公司在管理和资本运营方面存在的主要问题，以及对整个公司盈利和偿债等其它方面造成的影响 。在对广安建发集团营运能力进行综合评价的基础上，提出提高企业营运能力的措施和建议，以促进企业在竞争激烈的市场中健康稳定地发展 。
关键词：流动资产周转率 固定资产周转率 总资产周转率
A study of Business Operation Ability from the Perspective of Financial Analysis
–Take Guang'an Jianfa Group as an Example
Student: Li Wencan Instructor: Cao Mingcai
Abstract: Enterprise operation ability refers to the efficiency and benefit of enterprise asset management, which reflects the level of enterprise asset management and asset turnover. The analysis of enterprise operation ability is the key to measure the quality of an enterprise management process. With the gradual improvement and continuous development of the market economy system, the financial activities of enterprises play an important role in the whole business activities. The quality of financial ability directly affects the future development and prosperity of enterprises. Strengthening financial analysis and improving financial ability has become an important way to improve the level of enterprise management, and more and more enterprises pay attention to it.
The operation ability is an important part of the financial ability of an enterprise. An objective evaluation of the operation ability of the company will help to understand the current situation of the utilization of the operation assets of the enterprise, effectively control the shortage of asset allocation and management, so as to further exempt and prevent business risks, improve the core competitiveness of the enterprise, and help the enterprise obtain greater value. Therefore, this paper chooses Chongqing Jianfa Group Co., Ltd. (hereinafter referred to as Chongqing Jianfa group) as the research object, based on the three-year financial statement data of the company in 2016-2018, through the analysis of the five indicators (turnover rate of current assets, turnover rate of inventory, turnover rate of accounts receivable, turnover rate of fixed assets and turnover rate of total assets) that affect the operation ability of the enterprise Analyze and study, find out the main problems existing in the management and capital operation of the company, as well as the impact on the whole company's profitability and debt repayment and other aspects. Based on the comprehensive evaluation of Chongqing Construction and development group's operation ability, this paper puts forward measures and suggestions to improve the operation ability of enterprises, so as to promote the healthy and stable development of enterprises in the competitive market.
Keywords: turnover rate of current assets turnover rate of fixed assets turnover rate of total assets

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