光大证券对上市公司财务会计报告分析与评价

摘要：随着时代的不断发展以及企业财务管理制度的不断完善，企业的财务会计报告在经营管理中越来越重要。通过对企业财务会计报告的分析，可以揭示企业整体的业务情况，了解光大证券公司的偿债能力、资产管理比率和盈利能力等财务信息，促进企业积极改善经营管理制度，也可以为财务会计报告使用者进行相关的财务决策提供依据。本文以光大证券公司为例，选取了光大证券公司2011年至2015年的资产负债表、利润表以及现金流量表等相关资料，通过对光大证券公司的偿债能力、资产管理率、盈利能力等财务指标进行综合分析，结合杜邦分析法以及与海通证券公司的比较分析，了解了光大证券公司真实的财务状况。根据财务分析，综合评价了光大证券公司的财务状况，指出了光大证券在经营管理中存在的问题，并提出了相应的意见，为企业的经营管理者提供些许参考，帮助企业的投资者做出正确的决策。70950

毕业论文关键词：财务分析；财务会计报告；杜邦分析法

Analysis And Evaluation Of Financial Accounting Report Of Listed Companies- Take Everbright Securities As An Example

Abstract：With the continuous development of the times and the continuous improvement of enterprise financial management system, financial accounting report in the enterprise management is increasingly important. Through the analysis of the enterprise financial accounting report, it can reveal the business situation of the enterprise as a whole, understand the financial information such as the solvency, the asset management ratio and the profitability of the enterprise, promote the enterprises to actively improve the management system, and report the users of the financial accounting report To provide the basis for the relevant financial decision-making. In this paper, take Everbright Securities as an example, using the company's balance sheet, income statement and cash flow statement and other relevant information for nearly five years, from the enterprise solvency, asset management, profitability and other aspects of a comprehensive financial analysis, combined with DuPont analysis and Hai Tong Securities and the company's comparative analysis, to understand the Everbright Securities Company real financial situation and operating results. According to the financial analysis, the paper evaluates the financial management of the enterprise, points out the problems existing in the management, and puts forward the corresponding suggestions, which provides the reference for the business managers and help the investors to make the right decision.

Keywords： Financial analysis；Financial accounting report；Dupont analysis

一、引言 1

（一）研究背景与意义 1

（二）研究现状 1

1、国外研究现状 1

2、国内研究现状 1

（三）研究思路与方法 2

二、财务会计报告分析概述 3

（一）财务会计报告分析的含义 3

（二）财务会计报告分析的目的 3

（三）财务会计报告分析的一般步骤 3

（四）财务会计报告分析的基本方法 4

三、光大证券公司财务会计报告分析与评价 5

（一）公司简介 5

（二）财务比率分析光大证券对上市公司财务会计报告分析与评价:http://www.youerw.com/kuaiji/lunwen_80447.html