畢業(yè)論文本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，23100字左右。介紹：
摘 要

財(cái)務(wù)分析是回憶企業(yè)財(cái)務(wù)報(bào)告反映的財(cái)務(wù)指標(biāo)為主要依據(jù)，對(duì)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果進(jìn)行評(píng)價(jià)和剖析，以反映企業(yè)在運(yùn)營(yíng)過(guò)程中的利弊得失、財(cái)務(wù)狀況及發(fā)展趨勢(shì)，既是已完成的財(cái)務(wù)活動(dòng)總結(jié)，有時(shí)財(cái)務(wù)預(yù)測(cè)的前提，在財(cái)務(wù)管理的循環(huán)中起著承上啟下的作用。
本篇論文通過(guò)xx制藥的財(cái)務(wù)資料，通過(guò)財(cái)務(wù)分析的手段，發(fā)現(xiàn)經(jīng)營(yíng)中財(cái)務(wù)管理存在的問題，并提出相應(yīng)的對(duì)策。隨著三精藥業(yè)的不斷發(fā)展，對(duì)xx藥業(yè)的財(cái)務(wù)狀況進(jìn)行分析越來(lái)越受到有關(guān)各方的關(guān)注。如何能正確地分析和評(píng)價(jià)三精藥業(yè)上市公司財(cái)務(wù)經(jīng)營(yíng)狀況的優(yōu)劣，對(duì)于投資者和債權(quán)人保護(hù)自身利益、對(duì)于經(jīng)營(yíng)者防范財(cái)務(wù)危機(jī)、對(duì)于政府管理部門加強(qiáng)監(jiān)控，都有重要意義。在此背景下，本文以xx制藥有限公司為研究對(duì)象，建立了適合的財(cái)務(wù)分析指標(biāo)體系，對(duì)其財(cái)務(wù)經(jīng)營(yíng)狀況進(jìn)行了具體分析和比較研究，得出其財(cái)務(wù)狀況的優(yōu)劣，最終提出一些可供借鑒的合理化建議。盡管在與該地市其他競(jìng)爭(zhēng)對(duì)手的經(jīng)營(yíng)能力對(duì)比中，三精制藥擁有相對(duì)的優(yōu)勢(shì)，但通過(guò)分析發(fā)現(xiàn)公司的財(cái)務(wù)管理工作也存在了一系列的問題。本篇論文就這些問題，結(jié)合財(cái)務(wù)管理的理論知識(shí)和公司財(cái)務(wù)管理的實(shí)際情況，點(diǎn)明了問題的原因所在及如何解決問題的思維和方法。

關(guān)鍵詞 xx制藥有限公司 財(cái)務(wù)分析 財(cái)務(wù)比率
Abstract

The financial analysis is recalls the business finance report reflection financial norm is the main basis, carries on the appraisal and the analysis to enterprise's financial situation and the management performance, reflects the enterprise in the operation process advantages success and failure, the financial situation and the trend of development, since has completed the financial operation summarizes, sometimes financial forecast's premise, is playing the role which in financial control's circulation links the preceding with the following. Paper through medicine group three bright bodies drugs manufacture financial material, during the analysis financial reporting reflected the basic content and the financial reporting and business finance management activity relations', pointed out that the enterprise business manager wants to understand the financial knowledge, masters the financial analysis method and the skill is very important and essential. Statement analysis's goal is supplies may use for to make policy-making for the interested sides the information.
Statement analysis's function is through the analysis property debt table, the statement of profit and loss, the cash flow indicator, understood that company's financial situation, to company's credit capacity, capital structure to be whether reasonable, the floating capital whether to make the judgment sufficiently, understood that analysis company's profit ability, the profit condition, the business efficiency, to company's in profession competition status, sustained development ability make the judgment, whether analyzes it to have the short-term to deal with the debt ability and the paying capacity. This article on these questions, the union financial control's theoretical knowledge and the corporate finance management's actual situation, had pointed out how the question reason in and does solve the question thought and the method. And proposes the corresponding countermeasure.

key words three bright bodies pharmaceutical industry
financial analysis
financial proportion
目 錄

摘要 I
Abstract II

第1章 緒論 1
1.1研究背景 1
1.2國(guó)內(nèi)外研究現(xiàn)狀 2
1.2.1國(guó)內(nèi)研究現(xiàn)狀 2
1.2.2國(guó)外研究現(xiàn)狀 2
第2章 本文的財(cái)務(wù)分析方法概述 4
2.1財(cái)務(wù)分析含義、目的和作用 4
2.2財(cái)務(wù)分析內(nèi)容 4
2.3財(cái)務(wù)分析方法 5
2.2.1結(jié)構(gòu)比重分析方法 5
2.2.2比較分析方法 5
2.2.3比率分析法 6
2.2.4.趨勢(shì)分析法 6
2.2.5因素分析法 6
2.2.6圖形分析法 7
2.2.7杜邦分析法 7
第3章 企業(yè)財(cái)務(wù)現(xiàn)狀分析 8
3.1企業(yè)基本情況 8
3.2營(yíng)運(yùn)能力分析 9
3.2.1總資產(chǎn)周轉(zhuǎn)率分析 10
3.2.2固定資產(chǎn)周轉(zhuǎn)率分析 11
3.2.3應(yīng)收賬款周轉(zhuǎn)率分析 12
3.2.4存貨周轉(zhuǎn)率分析 13
3.3盈利能力分析 15
3.3.1主營(yíng)業(yè)務(wù)利潤(rùn)率分析 16
3.3.2資產(chǎn)凈利潤(rùn)率分析 16
3.3.3凈資產(chǎn)收益率分析 17
3.3.4資本保值增值率分析 17
3.3.5銷售凈利率分析 18
3.4償債能力分析 18
3.4.1短期償債能力分析 19
3.4.2長(zhǎng)期償債能力分析 20
3.5財(cái)務(wù)綜合分析 21
第4章 企業(yè)財(cái)務(wù)分析存在的問題 23
4.1部分資產(chǎn)周轉(zhuǎn)速度緩慢 23
4.2提高資產(chǎn)利用效率 24
4.3成本費(fèi)用支出較大 24
4.4企業(yè)資產(chǎn)負(fù)債率較低 24
第5章 財(cái)務(wù)分析問題和分析對(duì)策 25
5.1建立和強(qiáng)化企業(yè)內(nèi)部信用管理制度 25
5.2努力提高資金的使用效率 25
5.3轉(zhuǎn)型盈利模式 25
5.4加強(qiáng)對(duì)存貨和應(yīng)收賬款的管理 26
5.5通過(guò)標(biāo)準(zhǔn)成本核算方法進(jìn)行差異分析 26
5.6調(diào)整資本杠桿結(jié)構(gòu) 26
結(jié) 論 27
致　　謝 28
參考文獻(xiàn) 29



COMTENTS
Abstract I
Abstract II

Chapter I Introduction 1
1.1 Background 1
1.2 The research status 2
1.2.1 Domestic research 2
1.2.2 Overseas research 2
Chapter II Financial analysis overview of this article 4
2.1 The financial analysis meaning, purpose and function 4
2.2 Content of financ..