長(zhǎng)城汽車財(cái)務(wù)的分析報(bào)告

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1、實(shí)用標(biāo)準(zhǔn)文案目錄一、公司簡(jiǎn)介·······················································4（一）、公司簡(jiǎn)介·················································4（二）、主要產(chǎn)品·················································4二、戰(zhàn)略分析·······················································4（一）、全球經(jīng)濟(jì)形勢(shì)························

2、······················5（二）、行業(yè)地位··················································6三、會(huì)計(jì)分析·······················································10（一）、資產(chǎn)負(fù)債表分析············································10（二）、利潤(rùn)表分析·········································17（三）、現(xiàn)金流量表分析·················

3、····················21四、財(cái)務(wù)比率分析··················································24（一）根據(jù)財(cái)務(wù)報(bào)表計(jì)算出各項(xiàng)財(cái)務(wù)指標(biāo)數(shù)據(jù)······················24（二）、投資與收益分析··········································24（三）、償債能力分析············································25精彩文檔實(shí)用標(biāo)準(zhǔn)文案（四）、盈利能力分析·························

4、···················26（五）、營(yíng)運(yùn)能力分析·············································27（六）、資本結(jié)構(gòu)分析·············································28五、總結(jié)和建議····················································29（一）、總結(jié)····················································29（二）、建議····················

5、·································29上市公司財(cái)務(wù)分析——長(zhǎng)城汽車公司財(cái)務(wù)分析摘要：精彩文檔實(shí)用標(biāo)準(zhǔn)文案財(cái)務(wù)分析是以財(cái)務(wù)會(huì)計(jì)報(bào)表所反映的財(cái)務(wù)會(huì)計(jì)信息為依據(jù)，采用專門的方法，系統(tǒng)分析和評(píng)價(jià)公司過去和現(xiàn)在的經(jīng)營(yíng)成果、財(cái)務(wù)狀況及其現(xiàn)金流量的一種理財(cái)行為，其最基本的功能是將大量的會(huì)計(jì)數(shù)據(jù)轉(zhuǎn)換成對(duì)特定決策有用的信息。本文主要通過從長(zhǎng)城汽車公司的財(cái)務(wù)報(bào)表和一系列財(cái)務(wù)指標(biāo)分析，得出該公司的風(fēng)險(xiǎn)與業(yè)績(jī)期，總結(jié)公司的總體特征，并對(duì)該公司作出評(píng)價(jià)。關(guān)鍵詞：上市公司??財(cái)務(wù)報(bào)表財(cái)務(wù)分析能力一、戰(zhàn)略分析戰(zhàn)略分析是財(cái)務(wù)報(bào)表分析的邏輯起點(diǎn)。通過戰(zhàn)略分析可

6、以對(duì)公司的經(jīng)營(yíng)環(huán)境進(jìn)行定性的了解，為后續(xù)的會(huì)計(jì)分析和財(cái)務(wù)分析確立牢固基礎(chǔ)。通過戰(zhàn)略分析，還可以辨認(rèn)影響公司盈利狀況的主要因素和主要風(fēng)險(xiǎn)，從而評(píng)估公司當(dāng)前業(yè)績(jī)的可持續(xù)性并對(duì)未來業(yè)績(jī)作出合理預(yù)測(cè)。戰(zhàn)略分析包括行業(yè)分析、競(jìng)爭(zhēng)戰(zhàn)略分析、與企業(yè)戰(zhàn)略分析。（一）全球經(jīng)濟(jì)形勢(shì)1、世界經(jīng)濟(jì)復(fù)蘇勢(shì)頭放緩，2012年全球經(jīng)濟(jì)仍將呈現(xiàn)低速增長(zhǎng)態(tài)勢(shì)。（1）當(dāng)前世界經(jīng)濟(jì)復(fù)蘇態(tài)勢(shì)全球經(jīng)濟(jì)復(fù)蘇趨緩，下行風(fēng)險(xiǎn)加大。發(fā)達(dá)國(guó)家失業(yè)率居高不下，私人需求疲弱；新興市場(chǎng)和發(fā)展中國(guó)家增速回落，宏觀調(diào)控面臨的局面更加復(fù)雜；歐洲主權(quán)債務(wù)危機(jī)持續(xù)升級(jí)，美國(guó)長(zhǎng)期主權(quán)信用評(píng)級(jí)被下調(diào)，國(guó)際金融市場(chǎng)反復(fù)大幅波動(dòng)；與

7、此同時(shí)，大宗商品價(jià)格高位震蕩，全球通脹壓力依然較大。（2）世界經(jīng)濟(jì)走勢(shì)展望????當(dāng)前，世界經(jīng)濟(jì)下行風(fēng)險(xiǎn)加大，國(guó)際貨幣基金組織甚至認(rèn)為世界經(jīng)濟(jì)處在新的危險(xiǎn)階段，近期將今明兩年世界經(jīng)濟(jì)增速預(yù)測(cè)分別下調(diào)至4.0%。從發(fā)展態(tài)勢(shì)看，雖然歐洲主權(quán)債務(wù)危機(jī)仍有可能深化，甚至拖累歐洲乃至全球經(jīng)濟(jì)復(fù)蘇，但只要有關(guān)國(guó)家攜手有效應(yīng)對(duì)，世界經(jīng)濟(jì)還是能夠避免出現(xiàn)二次衰退，明年世界經(jīng)濟(jì)仍有望維持低速增長(zhǎng)態(tài)勢(shì)。?2、全球通脹壓力仍然較大???（1）大宗商品價(jià)格仍將高位劇烈震蕩精彩文檔實(shí)用標(biāo)準(zhǔn)文案今年以來，國(guó)際市場(chǎng)大宗商品價(jià)格震蕩劇烈。年初，受世界經(jīng)濟(jì)復(fù)蘇較快，全球流動(dòng)性過剩加劇，以及中

8、東北非地區(qū)局勢(shì)動(dòng)蕩等因素影響，大宗商品價(jià)格持續(xù)攀升。