《吉林大学珠海学院毕业论文(设计)模板》(汉字标题版)

Ⅱ吉林大学珠海学院毕业论文直销行业上市公司财务报表分析——康宝莱公司为例系别：国际贸易与金融系专业名称：金融学学生姓名：龚海凤学号：12132013指导教师姓名、职称：马少康讲师完成日期：2016年3月1日Ⅱ摘要宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX：康宝莱公司是直销行业上市公司发展过程中的一个典型代表，经历了连续高速成长、直线跌入深谷和在低谷艰难发展三个阶段。本文以山东钢铁2007～2011年的财务报表为基本研究材料，运用多种方法对其近5年的基本财务状况、经营成果和现金流量状况等进行分析，并与行业标兵宝钢股份进行对比分析，发现山东钢铁在资本结构、成本费用控制和固定资产管理方面存在较严重的问题，并据此提出相应的建议。XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX关键词：财务报表上市公司直销行业Abstract新罗马体小四号（TimesNewRoman）XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXⅡXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXKeywords:XXXXXXXXXXXXXXXXXXXXⅢ目录前言........................................................................1一、绪论....................................................................3（一）研究背景..........................................................31．XXXXXXXXXXXXXXX..................................................4二、XXXXXXXXXXXXXXXXXXXXXXXX................................................6（一）XXXXXXXXXXXXXXXXXXXX..............................................61．XXXXXXXXXX.......................................................X三、XXXXXXXXXXXX............................................................X（一）XXXXXXXXXXXXXXXXXXXX..............................................X1．XXXXXXXXXXXXXXXXXXXX.............................................X2．XXXXXXXXXXXXXXXXXXX..............................................X四、XXXXXXXXXXXX............................................................X（一）XXXXXXXXXXXXXX....................................................X1．XXXXXXXXXXXXXX...................................................X2．XXXXXXXXXXXXXXXXXXX..............................................X3．XXXXXXXXX........................................................X结论........................................................................X参考文献....................................................................X附录........................................................................X致谢........................................................................X1前言（三号宋体）宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX。宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX一、绪论（一）研究背景随着全球经济化的快速发展，人类社会的不断进步，企业之间的竞争日益激烈。企业的内外部环境发生了巨大的变化，导致了企业的财务活动复杂多变。此时，对于企业家和投资者来说，企业的财务报表情况显然是很重要的。因为财务报表作为企业发展情况的重要载体，更是客观，连续，系统，全面，综合地反映了企业不同会计主体的各项经济往来，所以财务报表也就被不同的利益相关者越来越所重视和研究。世界投资大师巴菲特就曾经说过：“对一家企业进行投资，我主要看这家企业的财务报表。”这是巴菲特站在投资者的立场阐明解读财务报表的重要性。其实，不单单是对于投资者，还有其他债权人，政府，社会公众，税务机关，特别是会计主体的企业家都需要认真深入分析了解企业的财务报表。宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX2XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX（见附录1），XXXXXXXXXXXXXXXXXXXXXXXXXX1．XXXXXXX宋体四号宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX。（图表见附录2）（1）XXXXX宋体小四号宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX2．XXXXXXX宋体四号宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX3．XXXXXXX宋体四号宋体小四XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX