企业财务状况综合评价现状及问题分析毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot_ssm计算机程序设计资料网

摘要

对于企业的各利益相关主体来说，首要任务便是了解企业财务状况，从而进行较为科学合理的决策分析。因此，对任天堂的财务状况进行综合评价，无论对政府、债权人、投资者、经营管理者还是其他的利益相关者来说，都具有重大的现实意义。

本文在对任天堂现有财务状况综合评价理论进行研究学习的基础上，提出了建立财务状况综合评价指标理论体系的设想，结合运用因子分析统计方法对企业财务状况进行综合评价分析。本文研究主要从以下六个方面进行具体阐述；首先，介绍任天堂公司财务状况综合评价的相关概念及本文研究意义。其次，在国内外学者的理论研究基础上提出存在的问题与不足之处，这也正是本篇论文所要解决的问题。根据建立财务评价指标体系原则，选取了企业偿债、盈利、资产管理、发展和现金获取五个方面能力的 27 项财务指标，建立了较为完善的理论评价指标体系方法的优点和注意问题等几个方面进行阐述。借助于SPSS13.0 统计软件，建立财务综合评价模型并进行实例分析。在综合评价各企业财务状况的同时还从企业的偿债、盈利、资产管理、发展和现金获取能力五个方面分别评价分析。最后得出结论，本文所设计的综合评价模型具有较强的财务状况综合评价能力。本文提出企业应该通过对自身财务状况综合分析评价，找出影响整体财务状况的主要因素，从而有针对性、有侧重点地规划设计出切实可行的财务战略。

关键词：财务状况，指标体系，综合评价

ABSTRACT

For enterprises of various stakeholders, the first task is to understand the financial situation of enterprises, so as to make more scientific and rational decision analysis. Therefore, the comprehensive evaluation of the financial situation of Nintendo, regardless of the government, creditors, investors, managers or other stakeholders, are of great practical significance.

The on the research study of Nintendo’s current financial situation of the comprehensive evaluation theory based on the proposed idea of establishing a comprehensive evaluation of the financial situation of index theory system, combined with the use of factor analysis statistical method comprehensive evaluation analysis of the financial situation of enterprises. This paper mainly from the following six aspects: first of all, this paper introduces the concept of comprehensive evaluation of Nintendo Co financial situation and the significance of this study. Secondly, on the basis of the theoretical research of domestic and foreign scholars put forward the existing problems and deficiencies, which is also the problem to be solved in this paper. According to the established financial evaluation index system principles, select the enterprise debt, profit, assets management, development and cash to acquire the abilities of 27 financial indicators, established a relatively perfect theory evaluation index system and method of the advantages and problems for attention are also described. With the help of SPSS13.0 statistical software, a comprehensive financial evaluation model is set up and an example is analyzed. In the comprehensive evaluation of the financial situation of the enterprises at the same time from the enterprise’s debt service, profit, asset management, development and cash acquisition capacity of five aspects, respectively, evaluation and analysis. Finally, the conclusion is drawn that the comprehensive evaluation model of this paper has a strong ability of comprehensive evaluation of financial situation. In this paper, enterprise should through comprehensive analysis evaluation of their financial situation, find out the main factors that affect the overall financial situation, accordingly, focus on the planning and design a feasible financial strategy.

KEY WORDS：financial situation, index system, comprehensive evaluation

1绪论…………………………………………………… 4

1.1研究背景和意义………………………………………. 4

1.1.1研究背景……………………………………….. 4

1.1.2研究意义……………………………………….. 4

1.2国内外文献综述………………………………………. 5

1.2.1国外文献综述……………………………………. 5

1.2.2国内研究综述……………………………………. 7

1.3研究内容和研究方法…………………………………… 9

1.3.1研究内容……………………………………….. 9

1.3.2研究方法……………………………………….. 9

2相关基础理论…………………………………………….. 10