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一、我国中小企业财务报告分析的现状 我国中小企业财务报告分析主要是指标分析。基本财务指标主要是根据三张会计报表为依据，通过比率分析达到分析报表的目的。其指标包括盈利比率、偿债能力比率、资产管理比率。反映中小企业盈利能力的指标很多，通常使用的主要有销售净利率、销售毛利率、销售期间费用率、资产净利率、净资产收益率；偿债能力分析分为短期偿债能力和长期偿债能力，主要的指标有流动比率、速动比率、资产负债率、产权比率、利息保障倍数。资产管理比率是用来衡量中小企业在资产管理方面的效率的财务比率，主要包括营业周期、存货周转率、应收账款周转率、流动资产周转率和总资产周转率。现金流量分析有利于报表……First, the analysis of our financial reporting status of small and medium enterprises SMEs in China report analyzes the main indicators of financial Basic financial indicators are based mainly on three financial statements based on statements by ratio analysis to achieve the purpose of Their targets, including profitability ratios, solvency ratios, asset management SME profitability indicator reflects many commonly used are mainly sales of net profit margin, sales margin, sales expense ratio during the period, assets net profit margin, net capital gains rate; solvency analysis is divided into short-term liquidity and long-term debt capacity, the main indicators of the current ratio, quick ratio, asset-liability ratio, equity ratio, interest coverage Asset management ratio is used to measure the asset management of SMEs in the efficiency of financial ratios, mainly including the business cycle, inventory turnover, accounts receivable turnover, asset turnover and total asset turnover Of cash flow analysis is conducive to reporting
Fundamental analysis of a business involves analyzing its financial statements and health, its management and competitive advantages, and its competitors and The term is used to distinguish such analysis from other types of investment analysis, such as quantitative analysis and technical Fundamental analysis is performed on historical and present data, but with the goal of making financial There are several possible objectives: * to conduct a company stock valuation and predict its probable price evolution, * to make projection on its business performance, * to evaluate its management and make internal business decisions, * to calculate its credit Two analytical modelsWhen the objective of the analysis is to determine what stock to buy and at what price, there are two basic Fundamental analysis maintains that markets may misprice a security in the short run but that the "correct" price will eventually be Profits can be made by trading the mispriced security and then waiting for the market to recognize its "mistake" and reprice the Technical analysis maintains that all information is reflected already in the stock price, so fundamental analysis is a waste of Trends 'are your friend' and sentiment changes predate and predict trend Investors' emotional responses to price movements lead to recognizable price chart Technical analysis does not care what the 'value' of a stock Their price predictions are only extrapolations from historical price Investors can use both these different but somewhat complementary methods for stock Many fundamental investors use technicals for deciding entry and exit Many technical investors use fundamentals to limit their universe of possible stock to 'good' The choice of stock analysis is determined by the investor's belief in the different paradigms for "how the stock market works" See the discussions at efficient market hypothesis, random walk hypothesis, Capital Asset Pricing Model, Fed model Theory of Equity Valuation, Market-based valuation, and Behavioral Use by different portfolio stylesInvestors may use fundamental analysis within different portfolio management * Buy and hold investors believe that latching onto good businesses allows the investor's asset to grow with the Fundamental analysis lets them find 'good' companies, so they lower their risk and probability of wipe- * Managers may use fundamental analysis to correctly value 'good' and 'bad' Even 'bad' companies' stock goes up and down, creating opportunities for * Contrarian investors distinguish "in the short run, the market is a voting machine, not a weighing machine"[1] Fundamental analysis allows you to make your own decision on value, and ignore the * Value investors restrict their attention to under-valued companies, believing that 'it's hard to fall out of a ditch' The value comes from fundamental * Managers may use fundamental analysis to determine future growth rates for buying high priced growth * Managers may also include fundamental factors along with technical factors into computer models (quantitative analysis)Top-down and Bottom-upInvestors can use either a top-down or bottom-up * The top-down investor starts his analysis with global economics, including both international and national economic indicators, such as GDP growth rates, inflation, interest rates, exchange rates, productivity, and energy He narrows his search down to regional/industry analysis of total sales, price levels, the effects of competing products, foreign competition, and entry or exit from the Only then does he narrow his search to the best business in that * The bottom-up investor starts with specific businesses, regardless of their industry/ProceduresThe analysis of a business' health starts with financial statement analysis that includes It looks at dividends paid, operating cash flow, new equity issues and capital The earnings estimates and growth rate projections published widely by Thomson Financial and others can be considered either 'fundamental' (they are facts) or 'technical' (they are investor sentiment) based on your perception of their The determined growth rates (of income and cash) and risk levels (to determine the discount rate) are used in various valuation The foremost is the discounted cash flow model, which calculates the present value of the future * dividends received by the investor, along with the eventual sale (Gordon model) * earnings of the company, or * cash flows of the The simple model commonly used is the Price/Earnings Implicit in this model of a perpetual annuity (Time value of money) is that the 'flip' of the P/E is the discount rate appropriate to the risk of the The multiple accepted is adjusted for expected growth (that is not built into the model)Growth estimates are incorporated into the PEG ratio but the math does not hold up to [neutrality disputed] Its validity depends on the length of time you think the growth will Computer modelling of stock prices has now replaced much of the subjective interpretation of fundamental data (along with technical data) in the Since about year 2000, with the power of computers to crunch vast quantities of data, a new career has been At some funds (called Quant Funds) the manager's decisions have been replaced by proprietary mathematical [2]Criticisms * Some economists such as Burton Malkiel suggest that neither fundamental analysis nor technical analysis is useful in outperforming the markets[3]
为了探讨和掌握论文的写作规律和特点，需要对论文进行分类。由于论文本身的内容和性质不同，研究领域、对象、方法、表现方式不同，因此，论文就有不同的分类方法。 按内容性质和研究方法的不同可以把论文分为理论性论文、实验性论文、描述性论文和设计性论文。 另外还有一种综合型的分类方法，即把论文分为专题型、论辩型、综述型和综合型四大类：专题型这是分析前人研究成果的基础上，以直接论述的形式发表见解，从正面提出某学科中某一学术问题的一种论文。论辩型这是针对他人在某学科中某一学术问题的见解，凭借充分的论据，着重揭露其不足或错误之处，通过论辩形式来发表见解的一种论文。综述型这是在归纳、总结前人或今人对某学科中某一学术问题已有研究成果的基础上，加以介绍或评论，从而发表自己见解的一种论文。综合型这是一种将综述型和论辩型两种形式有机结合起来写成的一种论文。学位申请者为申请学位而提出撰写的学术论文叫学位论文。这种论文是考核申请者能否被授予学位的重要条件。 学位申请者如果能通过规定的课程考试，而论文的审查和答辩合格，那么就给予学位。如果说学位申请者的课程考试通过了，但论文在答辩时被评为不合格，那么就不会授予他学位。 有资格申请学位并为申请学位所写的那篇毕业论文就称为学位论文，学士学位论文。学士学位论文既是学位论文又是毕业论文。 学术论文是某一学术课题在实验性、理论性或观测性上具有新的科学研究成果或创新见解的知识和科学记录；或是某种已知原理应用于实际中取得新进展的科学总结，用以提供学术会议上宣读、交流或讨论；或在学术刊物上发表；或作其他用途的书面文件。 在社会科学领域，人们通常把表达科研成果的论文称为学术论文。
论文是根据结构严谨，层次清晰，语言文字流畅准确，格式符合规范，图表逻辑性强来评分的。优秀的论文是要，理论正确，设计合理，分析能力、实操能力和计算机应用能力强，使用的数据准确，支撑论点的资料详实，阐述的分析与论证严密透彻。论文观点独特新颖，有创新性，具有深刻分析，有较高的学术价值与实用意义，论文写作时的整个过程认真负责，遵守学校纪律，约束自己行为不违规。
需要注意什么
选择能找到尽可能多的财务数据的上市公司。找到的数据越多，论文题材越广泛，切入点越多，论据也越多，这样写起来才不枯燥，论点也准确和正确。除了上市公司，其他公司的财务数据一般都不公开，那是企业商业秘密，基本没有可以获取的途径。
你们没真实操作过账套，管理过公司财务，写起来也不入骨。写是挺好写的你们分析报表 无非是 资产周转率，存货周转，股东回报率这些，如果这些有用，会计买股票会亏么。
古典经济学的集大成者亚当·斯密在《国富论>中，就是研究国民财富的性质和原因以及财富增长之道的。大卫-李嘉图遵循斯密的财富对象理论，财务报表分析的论文写法都是差不多的，都是结合公司财务报表数据对公司的关键能力比如偿债能力、盈利能力等进行分析，然后根据问题提出解决方案的。
疗了但是还疼
选择能找到尽可能多的财务数据的上市公司。找到的数据越多，论文题材越广泛，切入点越多，论据也越多，这样写起来才不枯燥，论点也准确和正确。除了上市公司，其他公司的财务数据一般都不公开，那是企业商业秘密，基本没有可以获取的途径。
1、基本情况（单位类型、行业等）2、行业特点（行业中主要的经营方式导致的财务特点）3、单位主要财务数据4、对主要财务数据的拆解分析5、结论6、建议大概架构是这样你可以去搜一点文章看看抄抄如果想写得得奖那你最好看经济观察、中国经营报等严肃财经报刊对企业的分析手法。
联系我吧。可以搞定的
为了探讨和掌握论文的写作规律和特点，需要对论文进行分类。由于论文本身的内容和性质不同，研究领域、对象、方法、表现方式不同，因此，论文就有不同的分类方法。 按内容性质和研究方法的不同可以把论文分为理论性论文、实验性论文、描述性论文和设计性论文。 另外还有一种综合型的分类方法，即把论文分为专题型、论辩型、综述型和综合型四大类：专题型这是分析前人研究成果的基础上，以直接论述的形式发表见解，从正面提出某学科中某一学术问题的一种论文。论辩型这是针对他人在某学科中某一学术问题的见解，凭借充分的论据，着重揭露其不足或错误之处，通过论辩形式来发表见解的一种论文。综述型这是在归纳、总结前人或今人对某学科中某一学术问题已有研究成果的基础上，加以介绍或评论，从而发表自己见解的一种论文。综合型这是一种将综述型和论辩型两种形式有机结合起来写成的一种论文。学位申请者为申请学位而提出撰写的学术论文叫学位论文。这种论文是考核申请者能否被授予学位的重要条件。 学位申请者如果能通过规定的课程考试，而论文的审查和答辩合格，那么就给予学位。如果说学位申请者的课程考试通过了，但论文在答辩时被评为不合格，那么就不会授予他学位。 有资格申请学位并为申请学位所写的那篇毕业论文就称为学位论文，学士学位论文。学士学位论文既是学位论文又是毕业论文。 学术论文是某一学术课题在实验性、理论性或观测性上具有新的科学研究成果或创新见解的知识和科学记录；或是某种已知原理应用于实际中取得新进展的科学总结，用以提供学术会议上宣读、交流或讨论；或在学术刊物上发表；或作其他用途的书面文件。 在社会科学领域，人们通常把表达科研成果的论文称为学术论文。
找一家上市公司，把财务报表的数据找到，然后分析出相关指标，来揭示这家公司目前的状况。
3~5年。财务分析的方法有很多种,主要包括水平分析法、垂直分析法、趋势分析法等等。财务分析主要包括以下内容：资金运作分析，财务政策分析，经营管理分析，投融资管理分析，财务分析报告。财务分析的方法与分析工具众多，具体应用应根据分析者的目的而定。最经常用到的还是围绕财务指标进行单指标、多指标综合分析、再加上借用一些参照值（如预算、目标等），运用一些分析方法（比率、趋势、结构、因素等）进行分析，然后通过直观、人性化的格式（报表、图文报告等）展现给用户。