ST东源公司财务分析及评价

ST东源公司财务分析及评价(18000字)
摘  要：在经济环境日益复杂、竞争日趋激烈的条件下，投资者、债权人、经营者要作出正确的决策离不开企业财务分析。财务分析是对企业过去及现状的经营状况、财务状况、风险状况进行的分析活动，是企业生产经营管理活动的重要组成内容。ST东源公司于1996年在深圳证券交易所挂牌交易，现阶段处于重整主营业务困难期。本文是通过对ST东源公司2007至2010年度公司年报等相关信息的解读，运用趋势分析、比率分析等财务分析方法来了解公司的经营情况和财务状况，分析ST东源在市场竞争中所处的地位，找出其财务中存在的问题，发现公司的成绩和不足，并给出相关建议。
关键词：ST东源、财务分析、杜邦分析

The Financial Analysis and Evaluation of ST Dongyuan Company
Abstract： Investors, creditors and operators won't make the right decision without enterprise financial analysis in the conditions of economic environment is increasingly complicated and competition is becoming increasingly fierce. Financial analysis is an activities aim at analyse the state of operation,financial status and risk profile of the enterprise in the past and the present, and is an important composition content of the production and operation of enterprises management. ST dongyuan company was Listing for trading in shenzhen stock exchange in 1996, at present is in difficulties of reforming main business. This paper is based on unscramble the related information of ST dongyuan company's annual report in 2007 to 2010 , using trend analysis, ratio analysis and other financial analysis methods to learn about the company's business and financial status, analyse the position of   ST dongyuan in the same market competition, to find out their financial problems, find out it’s achievement and inadequate and gives relative suggestions.
Keywords: ST dongyuan, financial analysis, dupont analysis