资源型上市公司的财务评价分析——以云南铜业为例

论文总字数：34227字

摘 要

随着社会经济的逐渐积累，越来越多的企业开始对自己公司的财务进行评价分析，财务评价分析不但可以使用相关指标和技术来分析和评估过去的财务成果，还可以预测未来的经济决策，对企业财务管理进行强化，对企业的可持续健康发展具有重要的作用，可以说财务分析是指导企业发展的风向标。同时，资源型企业是我国国民经济中相当重要的一个行业，但其有着对自然资源依赖性强、产品附加价值低、生产成本庞大等特点。因此企业要想求生存、谋发展，就必须对企业的经营成果以及财务状况进行一个正确的认识，从而为企业的长远发展做出正确的决策。

本文将分为六个章节对此进行详细论述，具体内容安排如下：

第一章中，描述研究背景、目的及意义，介绍文章中的研究思路，并依次展示文章的具体研究内容，紧接着通过对文献综述的研究，分析发现资源型企业发展前景不容乐观，提出财务分析以帮助管理者更好为企业未来发展作出有利决策。

第二章中，通过对相关概念与相关基础理论进行描述之外，还特别针对资源型企的概念、特点和财务分析的概念进行阐述和界定。介绍相关财务分析方法，包括趋势分析法、因素分析法、比率分析法。

第三章中，从资源型企业的财务现状着手，对企业发展现状做出分析，找出其存在问题。

第四章中，研究资源型企业的财务发展的影响因素以及确定其评价指标，为后续章节内容的描述搭建合理的基础框架。

第五章中，利用经典案例分析方法，通过对云南铜业的深度研究之后，选此为案例公司，并对该公司2015-2018 年的财务数据为基础，对其财务状况和经营成果进行分析。针对云南铜业查找其2015年至2018年连续四年的财务数据，利用财务指标分析法对云南铜业的偿债能力、盈利能力、营运能力、发展能力进行纵向分析，再与行业企业江西铜业、铜陵有色进行横向对比分析。

第六章中，通过对云南铜业作出的财务指标分析结果，对我国资源型企业进行总结归纳，发现财务问题并提出解决对策。与此同时对本文研究的局限与不足进行总结，并对本文的研究做出了展望，借此能够在理论与实际中得到改进和运用。

关键词：财务分析；资源型企业；云南铜业

Financial Evaluation Analysis of Resource-based Listed Companies: A Case Study of Yunnan Copper Industry

Abstract

With the gradual accumulation of social economy, more and more enterprises begin to evaluate and analyze the finance of their own companies. Financial evaluation and analysis can not only use relevant indicators and technologies to analyze and evaluate the past financial results, but also predict future economic decisions, strengthen the financial management of enterprises, and play an important role in the sustainable and healthy development of enterprises Financial analysis is the wind vane to guide the development of enterprises. At the same time, resource-based enterprise is a very important industry in our national economy, but it has the characteristics of strong dependence on natural resources, low added value of products, huge production costs and so on. Therefore, if an enterprise wants to survive and develop, it must have a correct understanding of its operating results and financial situation, so as to make a correct decision for its long-term development.

This paper will be divided into six chapters to discuss this in detail, the specific content arrangement is as follows:

In the first chapter, it describes the research background, purpose and significance, introduces the research ideas in the article, and shows the specific research content of the article in turn. Then through the research of literature review, it is found that the development prospect of resource-based enterprises is not optimistic, and financial analysis is proposed to help managers make better decisions for the future development of enterprises.

In the second chapter, through the description of related concepts and basic theories, especially the concept, characteristics and financial analysis of resource-based enterprises are described and defined. This paper introduces the relevant financial analysis methods, including trend analysis, factor analysis and ratio analysis.

In the third chapter, starting from the financial situation of resource-based enterprises, the paper analyzes the current situation of enterprise development and finds out the existing problems.

In the fourth chapter, we study the influencing factors of the financial development of resource-based enterprises and determine the evaluation indicators to build a reasonable basic framework for the description of the following chapters.

In the fifth chapter, using the classic case analysis method, through the in-depth study of Yunnan copper industry, this company is selected as the case company, and based on the financial data of the company in 2015-2018, its financial situation and operating results are analyzed. According to the financial data of Yunnan copper industry for four consecutive years from 2015 to 2018, this paper analyzes the debt paying ability, profitability, operation ability and development ability of Yunnan Copper Industry vertically by using the financial index analysis method, and then makes a horizontal comparative analysis with Jiangxi Copper Industry and Tongling Nonferrous metal industry.

In the sixth chapter, through the analysis of the financial indicators of Yunnan copper industry, the paper summarizes the resource-based enterprises in China, finds the financial problems and puts forward solutions. At the same time, this paper summarizes the limitations and shortcomings of this study, and makes a prospect of this study, which can be improved and applied in theory and practice.

Key words: Financial analysis; Resource-based enterprises; Yunnan Copper Industry

目 录

摘要 I

Abstract II

第一章 绪 论 6

1.1 研究背景 6

1.2 研究目的 6

1.3 研究意义 6

1.4 论文框架 7

1.5 财务评价分析国内外研究现状 8

1.5.1 国外财务评价研究 8

1.5.2 国内财务评价研究 8

第二章 相关理论基础 10

2.1 资源型企业的基本概念 10

2.2 财务分析的概念 10

2.3 财务分析的基本方法 10

2.4 企业财务评价的相关指标及理论 10

第三章 资源型上市公司的财务现状及问题 12

3.1 资源型上市企业的财务现状 12

3.1.1 资源型上市企业资产规模及增长现状 12

3.1.2 资源型上市企业收入规模现状 13

3.1.3资源型上市企业利润现状 13

3.2 资源型上市企业面临的问题 14

第四章 资源型企业的财务发展的影响因素及评价指标的确定 15

4.1 影响企业财务发展的因素分析 15

4.1.1 影响企业财务发展的外部因素分析 15

4.1.2 影响企业财务发展的内部因素分析 15

4.2 资源型企业的特点 16

4.3 资源型企业财务指标构建 16

第五章 案例分析——云南铜业的财务评价分析 18

5.1 云南铜业的基本概况 18

5.2 云南铜业集团的财务状况 18

5.3 云南铜业的财务指标分析 20

5.3.1 营运能力分析 21

5.3.2 偿债能力分析 21

5.3.3 盈利能力分析 22

5.3.4 发展能力分析 23

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