摘要：面对全球经济危机带来的国内外消费需求逐渐减少，劳动力成本不断提高，国内棉价倒挂，存在着融资方面困难，纺织业是我们的支柱产业，它的发展走向受到了国家的高度重视。那么，财务分析就可以运用公司财报资料去着重分析研究 ,以得知哪些原因影响了公司利润,并适当评价公司运营情况等。一般情况下,某个行业中典型的因素就是已经上市的企业,选取上市的公司作为典例基本能体现行业特征。本文就选取了罗莱家纺作为案例来进行其财务分析，通过对其全面的财务分析，我发现了行业的优势主要在于良好的盈利能力和偿债能力。行业的弊端本文也进行了分析，主要在于营运能力偏低，流动性风险较大，因此文末我也对此进行了建议和展望，希望对行业发展有所帮助。38423
毕业论文关键词：纺织业 财务分析 罗莱家纺
The analysis of the textile industry as an example to Luolai financial
Abstract: In the face of the global economic crisis brought about by the domestic and foreign consumption demand is gradually reduced, rising labor costs, domestic cotton prices upside down, financing expensive financing difficulties and a series of problems, China's textile industry as a pillar industry of the national economy, its development not only by the national attention, but also by various stakeholders in textile enterprises attention. At this time, the financial analysis can provide to the financial statements of the enterprise data, focused and targeted analysis and comparison, in order to understand the various factors that influence the benefit of enterprises, and on this basis, the reasonable evaluation of enterprise financial situation and operating results, prediction of the general sense of enterprise's financial situation and trend "the development of business and listing Corporation, is a typical representative of the industry, their development reflects the current situation of the development of the textile industry. This paper selects the Roley textile as a case to carry out financial analysis, through the analysis of the pros and cons of business development to the whole industry and on the basis of guidelines.
Key Words：The textile industry Financial analysis Luolai
目录
一、绪论 1
（一）研究背景 1
（二）研究现状 2
（三）研究意义 3
二、财务分析理论概述 4
（一）财务分析概念 4
（二）财务分析数据指标 4
（三）财务分析作用 5
三、我国纺织业财务分析 6
（一）我国纺织业现状 6
（二）家纺业发展前景 6
（三）纺织业财务分析特点 7
四、案例分析—以罗莱家纺为例 7
（一）公司简介 7
（二）行业宏观环境分析 8
（三）公司盈利能力分析 9
（四）公司偿债能力分析 15
（五）公司营运能力分析 18
（优尔）综合财务评价分析 21
五、总结与展望 23
参考文献 30
一、绪论
（一）研究背景
纺织业是我国传统行业，2000多年以前我国丝绸行业就推进了各个民族文化伟大进步、各国的文化交流以及世界文化的发展；近期纺织业极大推进了民族工业的发展；新中国成立至今，纺织业不但为国家的经济发展提供财力支持，而且在出口贸易、改善就业、促进城镇发展等一些问题上做出突出贡献，成了国家支柱性行业；改革开放之后，纺织业又继续在国家改革、对外开放和社会主义市场经济建设中不断深化进步，极大促进了国民经济运行，同时在世界同行业中也占据了举足轻重的地位。 纺织业财务分析—以罗莱家纺为例 :http://www.youerw.com/kuaiji/lunwen_37397.html