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摘要最近这些年，电子产品淘汰升级的速度堪比火箭，中国的电子行业在快速发展，产业的结构、产业的规模和产业的生产技术水平都有了质的发展，这很大程度地促进了我国的经济增长。今日不同往日，中国电子信息产品制造基地已成为全球最大的制造基地，中国电子信息产品制造在高性能计算机、数字电视、通信等高新科技领域也取得了重大的突破。因为中国作为电子行业中的带头人，所以在中国上市的有关电子行业的公司的财务情况也吸引了广大人民群众的注意力。在电子行业发展蒸蒸日上的今天，分析与评价中国上市公司的财务状况有着非常重要且积极的研究意义。投资者在对上市公司进行投资时会将它的财务状况的好坏作为考察对象，经营者在衡量公司内部经营业绩、改进企业管理、制定经营战略时也是以此为依据的。与此同时，政府部门、金融机构等财务信息使用者也在不同程度地使用财务状况评价的成果。46526
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本文通过对博敏电子股份有限公司财务报表的研究，先总结博敏电子的财务现状，其次分析其存在的问题，最后提出改进的对策。本文一共分为四块内容。第一部分讲明了研究的背景、意义及目的，并且交代了研究对象。第二部分对财务报表分析的相关理论做了概述，介绍了4种财务报表分析的方法。第三部分为博敏电子股份有限公司的财务状况进行了综合分析。包括公司简介,财务比率分析，与同行的福日电子的财务比率分析和财务报表分析。第四部分对研究情况做出了总结并对博敏电子如何改善财务状况提出了建议。
毕业论文关键词：财务报表；财务比率；偿债能力；盈利能力
ABSTRACT
In recent years, the rapid development of China's electronics industry, the replacement of electronic products is faster and faster. Industry size, industry structure and technological level had increased dramatically, and vigorously promote China's economic growth. Now, China has become the world's largest electronic information product manufacturing base in high-performance computers, digital television, communications and other fields has also made a series of major technological breakthroughs. As the electronics industry leader in the financial situation ,China's electronic industry companies also caused widespread concern in the electronics industry to flourish today. The financial situation of China's electronics industry listed companies analysis and evaluation has a very important and positive meaning . The merits of listed companies' financial health is a key influences public investment decisions, but also a measure of operating performance within the company, improve corporate governance, according to the development of business strategy. In addition, other corporate users of financial information of government departments, financial institutions are using the financial situation of the evaluation results in varying degrees.
This article through to the study of the financial statements of the Bomin electronics co., LTD., this paper summarizes the current financial status of Bomin electronics, analysis the existing problems and puts forward countermeasures for improvement. This article is pided into four parts. The first part expounds the background, significance and purpose of the study, narrates the research object. The second part made a overview of the relevant theories of financial statement analysis, this paper introduces the methods of four kinds of financial statement analysis. The third part is about the Bomin electronics co., LTD. comprehensive analysis of financial condition. Including company profile, financial ratio analysis, peer furistock electronic financial ratio analysis and financial statement analysis. The fourth part has made the summary and research situation of Bomin electronic Suggestions to improve the financial situation.