企业财报分析——以上影股份公司为例

XCLW51290  企业财报分析——以上影股份公司为例  (字数：21004)

中文摘要

在政策的强力助推以及未来电影相关政策的不断出台、不断完善，电影产业政策环境越来越美好，为电影产业的发展铺好了道路，让电影产业健康且快速地发展，使得中国电影产业节节高升。）我国电影行业迎来了朝阳。在行业发展大潮中，传媒类企业何种经济特征，电影企业在迅速扩张和发展的过程中会遇到哪些问题，这些都要深入研究并交流。本范文采用了案例分析的研究方法，在上网查阅有关行业的审计报告、公开信息资料的基础上，以上影股份的财务报表为核心研究对象。本范文选取了上影股份作为研究对象，从2013 年至2017 年的审计报告为材料，主要分析了上影股份财报存在的问题，主要包括：财务趋势分析、财务比率分析、杜邦分析等。同时提出了解决上影股份财报问题的对策。解决了这些问题对未来上影股份的发展意义重大。

关键词：上影股份；财务报表；财务比率

Abstract

With the strong promotion of the policy and the continuous introduction and improvement of the film related policies in the future, the policy environment of the film industry is becoming more and more beautiful, which paves the way for the development of the film industry, makes the film industry develop healthily and rapidly, and makes the Chinese film industry rise day by day.) China's film industry ushered in the sunrise. In the tide of industry development, what kind of economic characteristics media enterprises will encounter, and what problems film enterprises will encounter in the process of rapid expansion and development, all of which need in-depth study and exchange. In this paper, the case study method is adopted. Based on the online access to audit reports and public information of relevant industries, the financial statements of Shanghai film stock Co., Ltd. are taken as the core research object. This paper selects Shanghai film stock as the research object and the audit report from 2013 to 2017 as the material. It mainly analyzes the problems existing in the financial report of Shanghai film stock, including: financial trend analysis, financial ratio analysis, DuPont analysis, etc. At the same time, the paper puts forward the countermeasures to solve the financial report problem of Shanghai film stock Co., Ltd. To solve these problems is of great significance to the development of Shanghai film company in the future.

Key words: Shangying shares; financial statements; financial ratio

目录

目录

中文摘要2

Abstract3

引言1

1 财报分析相关理论概述1

1.1 财报分析相关理论与研究方法1

1.2 财务报表分析优缺点2

2 上影股份公司财报现状及问题分析2

2.1 上影股份公司基本情况2

2.2 上影股份公司财报现状及问题分析3

2.3 财务报表趋势问题分析3

2.3.1 资产负债表分析3

2.3.2 所有者权益分析7

2.3.3 利润表分析8

2.3.4 现金流量表分析13

2.4 上影股份财务比率分析14

2.4.1 偿债能力分析存在问题14

2.4.2 应收账款周转率16

2.4.3 存货周转率16

2.4.4 总资产周转率16

2.4.5 销售毛利率17

2.4.6 营业利润率17

2.4.7 销售净利率18

2.4.8 总资产报酬率18

2.4.9 净资产收益率18

2.5 杜邦财务分析19

2.5.1 上影股份盈利质量分析20

2.5.2 现金流量分析22

3 上影股份财务报表存在问题的解决对策24

3.1 上影股份要加快全娱乐内容产业链布局24

3.2 上影股份要加强企业运营管理25

3.3 上影股份要加强审计监管25

参考文献26