会计学专业毕业论文

江西师范大学学士学位论文浅析财务报表分析方法——以中石油为例本科生毕业设计(论文)中文题目：浅析财务报表分析方法——以中石油为例外文题目：AnalysisoftheFinancialStatement’sMethods–ACaseofCNPC学生姓名:XX学号：学院：XX学院专业：会计学指导教师姓名及职称：评阅教师姓名及职称：完成时间：江西师范大学学士学位论文浅析财务报表分析方法——以中石油为例I摘要本文对财务报表分析方法中的趋势分析法及比率分析法进行了简要的阐述，同时针对财务报表分析的局限性提出了相应的改善措施，以提高财务报表分析的质量，为报表使用者提供更有价值的决策信息。其次，将理论应用于实际，本文采取案例分析的方式，对中国石油天然气股份有限公司（以下简称“中石油”）近两年财务报表的分析，并取同行业的中国石油化工股份有限公司（以下简称“中石化”）与之比较。利用财务报表提供的基本信息，结合财务报表项目和各项财务指标，通过横向纵向的比较分析及计算，说明原因并得出相应的结论，也是展示相关方法具体应用的一个过程。在分析时，了解宏观经济的发展状况和被分析对象所处行业的状况，并将财务报表的静态与动态分析，定量与定性分析，内部与外部分析相结合，注重分析的综合性，以更好的对企业进行评价，达到更好的效果，提供更有效的财务信息。关键词：财务报表分析，方法，指标，综合性，中石油江西师范大学学士学位论文浅析财务报表分析方法——以中石油为例IIAbstractThedissertationprovidesabriefdescriptionofthemethodsoftrendsandratioanalysisofthefinancialstatements,meanwhile,givingsomeimprovementmeasuresforthelimitationsoffinancialstatementanalysis,soastoimprovethequalityoffinancialstatementanalysisandtoprovidemorevaluabledecision-makinginformationforareportuser.Next,combiningtheorywithpractice,showingtheapplicationofthemethodsbytakingaapproachofthecasestudiesofCNPCwithitsfinancialstatementsofthepasttwoyears,andwithSINOPECasacomparison.Hereusingfinancialstatementstoprovidebasicinformation,combinedwiththeanalysisoffinancialstatements,financialstatementsandvariousfinancialindicators,throughthehorizontallongitudinalanalysis,calculation,explanation,anddrawtheappropriateconclusions.Intheprocessofanalyzing,itshouldfindouttheshapeofmacro-economyandthesituationoftheindustryinwhichtheobjectbeinganalyzed.Atthesametime,combiningstaticanddynamicanalysis,quantitativeandqualitativeanalysis,internalandexternalanalysis.DoFocusontheanalysisofintegratedtogainabetterevaluationofenterprises,andtoprovideabetterresultandmoreeffectivefinancialinformation.Keywords:Analysisoffinancialstatements,method,index,comprehensivenessCNPC江西师范大学学士学位论文浅析财务报表分析方法——以中石油为例III目录摘要...............................................................................................................................IAbstract............................................................................................................................II前言................................................................................................................................1一、财务报表分析概述..................................................................................................1二、分析方法及指标选择..............................................................................................1（一）趋势分析法...................................................................................................11.水平分析法.....................................................................................................22.垂直分析法.....................................................................................................3（二）比率分析法...................................................................................................31.营运能力指标分析.........................................................................................32.盈利能力指标分析.........................................................................................43.偿债能力指标分析.........................................................................................44.投资获利能力指标分析.................................................................................55.获现能力指标分析.........................................................................................5三、现有分析方法的不足及改进..................................................................................5（一）局限性...........................................................................................................51.趋势分析法的局限性...................................................................................52.比率分析法的局限性...................................................................................5（二）改进建议.......................................................................................................61.坚持定量分析与定性分析相结合.................................................................62.坚持个别分析与综合分析相结合.................................................................63.各种分析方法结合使用.................................................................................6四、中石油财务报表分析举例......................................................................................7（一）资产负债表...................................................................................................7（二）利润表.........................................................................................................10（三）现金流量表.................................................................................................11（四）各种指标分析.............................................................................................12结语................................................................................................................................17参考文献........................................................................................................................18外文文献:.........................................................................