西安建筑科技大学硕士学位论文
JLHX公司财务分析与评价研究
专业：工商管理
硕 士 生：杜晓敏
指导教师：李荣锦副教授
摘要
财务分析与评价是以公司财务报表和相关资料为基础进行的，财务报表是公
司经营活动的总结，它及时、客观、准确的反映了公司经济业务带来的成果，是
承载财务信息的重要语言。而财务分析与评价是针对公司经营活动的变化趋势及
原因，运用专门的方法和科学的工具进行剖析，进而综合分析与评价公司的财务
状况与经营成果
本文首先阐述了财务分析与评价的概念、目的与作用、内容和方法等相关的
理论基础知识，其次通过了解JLHX公司经营和财务状况，指出其面临的问题：
如行业竞争日益加剧且产品结构单一，现金流量不足与创新研发乏力，如何提升
资产运营效率和实现盈利可持续增长等；然后基于这些问题设计JLHX公司财务
分析与评价体系并制定相应流程，既考虑非财务因素也注重财务因素，非财务因
素方面包括运用波特五力模型对行业特性的研究、以及公司战略的分析，财务因
素方面则是比较分析、趋势分析和结构分析结合使用，财务指标分析与综合财务
分析互相印证，其中财务指标分析又分别从营运能力、偿债能力和盈利能力三个
维度进行，综合财务分析采用的是杜邦财务分析法；最后，以JLHX公司2015年
-2017年财务报表为基础，结合其行业特点和公司战略进行分析与评价，并根据分
析与评价的结果对JLHX公司经营业绩和财务状况做出总结，针对分析出的问题
给出相应的改善建议
关键词：JLHX公司；财务报表；非财务因素；财务因素；财务指标
西安建筑科技大学硕士学位论文
JLHX Financial Analysis and Evaluation
Specialty: Business Administration
Name: XiaominDu
Instructor: Associate Professor.RongjinLi
ABSTRACT
Financial analysis and evaluation is based on the company's financial statements
and related information, financial statements are the summary of the company's
business activities, it objectively, timely and accurate reflection of the company's
economic business results, is the bearer of financial information important language.
and financial analysis and evaluation is to the company's operating activities of the
changing trends and reasons, the use of specialized methods and scientific tools for
analysis, and then comprehensive analysis and evaluation of the company's financial
situation and operating results.
This article first elaborated the financial analysis and the appraisal concept, the
goal and the function, the content and the method and so on related basic knowledge,
second, through the understanding JLHX company management and the financial
condition, pointed out that it faces the question: if the industry competition intensifies
and the product structure is single, the cash flow insufficiency and the innovation
Research and development How to improve the efficiency of asset operation and
achieve sustainable growth of profits; Then, based on these problems, JLHX company's
financial Analysis and evaluation system is designed, and the corresponding process is
developed, which considers both non-financial factors and financial factors,
non-financial factors including the study of industry characteristics by Porter's
five-force model, and the analysis of company strategy, Financial factors are
comparative analysis, trend analysis and structural analysis combined with the use of
financial indicators analysis and comprehensive financial analysis to each other, of
which financial index analysis from the operating capacity, solvency and profitability of
three dimensions, comprehensive financial analysis using DuPont Financial Analysis
西安建筑科技大学硕士学位论文
method; Finally, Based on the JLHX company's 2015-2017 financial statements,
combined with its industry characteristics and corporate strategy analysis and evaluation,
and according to the results of the analysis and evaluation of JLHX Company's
operating performance and financial situation to make a summary of the analysis of the
problems to give corresponding improvement proposals.
Keywords：JLHX Company; financial statements; non-financial factors; financial
factors; financial indicators。