南京高科技股份有限公司财务报表分析-----毕业论文.doc

南京高科技股份有限公司财务报表分析-----毕业论文

摘  要
正确组织和有效开展经济分析，对于企业正确制定经营方针，选择最佳方案，编制经营计划，实施过程控制，合理评价企业经济活动，完善经济责任，贯彻执行国家有关方针、政策和法规，以及不断提高经济效益具有重要意义。经济分析具有判断性、情报性、预防性和建设性。 
为此，本文依据全面分析与重点分析相结合，定性分析与定量分析相结合，利用核算数据和文献学者意见相结合对南京新港高科技股份有限公司自 2003年至 2007年的财务情况通过比率分析法从经营效率、盈利能力、偿债能力、现金流量比率、成长能力和资本构成六个方面进行纵向和横向，由内到外地剖析和评价，再通过杜邦分析法对企业的财务状况进行综合分析和评价，最后对近几年来公司经营中存在的问题进行分析，并提出建议。

关键词：南京高科、财务分析、比率分析法、杜邦分析法
 

Abstract
Right Organization and development economy analysis are very important and valuable to business enterprise. With that company can choose the best project, draw up management to plan, implement process control, reasonable eva luation business enterprise economic activities, perfect and economic responsibility, carry through performance nation relevant policy and laws, and raise an economic performance to have important meaning continuously.
For that, this report using Nanjinggaoke’s finance reports from 2003 to 2007 years to according to analyze Nanjinggaoke company, combine full analysis together with point analysis, combine qualitative analysis together with quantitative analysis, combine making use of to check data together with the advises of the cultural heritage scholar's opinion to. Ratio analysis method includes management performance analysis, profit ability analysis; repay debt ability analysis and cash flow ratio analysis, growth ability and capital composing analysis. To carry on lengthways with horizontal, from inside arrive other parts of country analysis and eva luation, again through method's financial standing to business enterprise of the DuPont analysis. Finally conduct a medium existent problem to carry on analysis to company and put forward a suggestion。
Key words: Nanjinggaoke, DuPont financial analysis, ratio analysis method
目  录
一、引言 6
二、财务分析的概念、意义和目的 6
三、南京新港高科技股份有限公司财务报表分析 7
（一）、公司简介 7
（二）、公司财务报表分析 8
1、纵向趋势分析 8
2、横向行业分析 13
3、综合分析 16
四、总结 19
附录 21
南京高科财务报表分析文献综述 21
参考文献 29
致谢 31