财务竞争力分析

2014届本科毕业设计（论文）德华兔宝宝装饰新材公司的财务竞争力分析TheanalysisofDeHuaTubaobaoNewDecorationMaterial’sfinancialcompetitiveness学院：___商学院________专业班级：_财务管理1008班_姓名：___于倩__________学号：___100104040808___指导教师：___张爱辉讲师____完成时间：2014年3月13日1二〇一四年三月论文题目：德华兔宝宝装饰新材公司的财务竞争力分析专业：财务管理学生：于倩签名：1指导教师：张爱辉签名：1摘要随着企业间竞争的兴起,企业的发展步入了价值导向的发展阶段,企业财务的作用也越来越大,企业财务关系也越来越复杂化,企业的财务竞争力由此应运而生。企业财务竞争力以财务资源和财务能力为基础，是企业在动态管理过程中形成的，有利于实现其可持续竞争优势和整合性能力。财务竞争力的提出，使企业的财务理念提升到了一个更高的境界。企业一旦树立起财务竞争力的观念，便会促使企业走出产品、商品生产经营的天地，积极盘活企业的存量资产、调整产业结构和资本结构，进入资本经营的新领域，以求提高企业的竞争力。本文在对财务竞争力相关理论概述的基础上，立足于德华兔宝宝装饰新材公司财务现状，从财务生存竞争力、财务发展竞争力、现金流量、财务潜力等方面并采用一定的财务指标对其财务竞争力进行了分析，并对德华兔宝宝装饰新材公司的财务竞争力进行了评价；最后，针对德华兔宝宝装饰新材公司财务竞争力存在的问题，提出了增强其财务竞争力的对策建议。关键字：装饰新材；财务竞争力；资本经营Title:TheanalysisofDeHuaTubaobaoNewDecorationMaterial’sfinancialcompetitivenessMajor:FinancialManagementName:YUQianSignature:1Supervisor:ZhangAihuiSignature:1ABSTRACTWiththeriseofcompetitionamongenterprises,thedevelopmentofenterpriseshasenteredthedevelopmentstageofvalueoriented,enterprisefinancialfunctionalsomoreandmorebig,therelationshipofenterprisefinancebecomesmoreandmorecomplicated,theenterprise'sfinancialcompetitivenessthusemergeasthetimesrequire.Thecompetitivenessofcorporatefinancebasedonfinancialresourcesandfinancialcapacity,itisformedinthedynamicmanagementprocessintheenterprise,andconducivetotherealizationofthesustainablecompetitiveadvantageandintegratedability.Thefinancialcompetitiveness,sothatenterprisesfinancialconcepttoascendtoahigherrealm.Oncetheenterprisesetuptheconceptoffinancialcompetitiveness,causestheenterpriseoutoftheproduct,commodityproductionandoperationoftheworld,activelyinvigoratedtheindustrialstructureandtheadjustmentofcapitalstructureofstockassets,enterprise,enteredanewfieldofcapitaloperation,inordertoimprovethecompetitivenessofenterprises.Inthispaper,basedonthefinancialcompetitivenesstheoryoutline,basedontheDEHUATBdecorationfinancialstatusofnewmaterialcompany,thefinancialcompetitivenessofsurvival,thedevelopmentoffinancialcompetitiveness,cashflow,financialpotentialandfinancialindexesintheanalysisofthefinancialcompetitiveness,andDEHUATBnewdecorationmaterialcompanythefinancialcompetitivenessevaluation;finally,accordingtotheDEHUATBdecorationnewmaterialcompany'sfinancialcompetitivenessproblems,putforwardcountermeasuresandsuggestionstoenhanceitsfinancialcompetitiveness.Keywords：Newdecorationmaterial；Financialcompetitiveness；capitaloperation目录前言............................................................................................................................................11财务竞争力相关理论概述.....................................................................................................21.1财务竞争力的概念......................................................................................................21.2财务竞争力的特征与影响因素..................................................................................21.2.1财务竞争力的特征..........................................................................................21.2.2财务竞争力的影响因素..................................................................................31.3财务竞争力与企业竞争力、企业核心竞争力的关系............................................31.3.1财务竞争力与企业核心竞争力的关系...........................................................31.3.2财务竞争力与企业竞争力的关系...................................................................41.4财务竞争力的评价指标..............................................................................................42德华兔宝宝装饰新材公司的概况.........................................................................................52.1德华兔宝宝装饰新材公司的简介.............................................................................52.2德华兔宝宝装饰新材公司的总体财务状况..............................................................62.2.1资产负债表分析...............................................................................................62.2.2利润表分析.......................................................................................................72.2.3现金流量表分析...............................................................................................83德华兔宝宝装饰新材公司财务竞争力的分析......................................................................93.1财务生存竞争力的指标分析.......................................................................................93.1.1盈利能力...........................................................................................................93.1.2偿债能力........................................................................................................113.2财务发展竞争力的指标分析....................................................................................133.3现金流量的指标分析................................................................................................133.3.1基于流动性分析............................................................................................143.3.2基于获取现金能力分析.................................................................................153.4财务潜力的指标分析...............................................................................................164德华兔宝宝装饰新材公司财务竞争力的评价.................