论文总字数：13116字

摘 要

汽车制造业是国民经济的支柱型产业。但是2017年整个汽车行业经济相对于之前几年略显低迷。本文旨在发现2017年汽车制造业普遍存在的问题并提出可建设性的意见。

首先，本文从财务绩效的概念入手，诠释了财务绩效的概念，评价方法与分析意义，并在此基础上选取了财务指标的分析方向，从四个不同的角度选取了十一个财务指标建立了本文的财务指标体系。

其次，本文根据中国汽车工业协会公布的数据，选取了六家销量靠前的汽车制造业上市公司，从证券交易所的官方网站上下载了他们的年度报表，找出相关数据计算出相应的财务指标，做出图表并进行描述性分析。

然后，本文从财务指标的影响因素的角度，结合本年度企业发生的重大事项，具体评价企业运营管理方面的不足并提出合理的解决措施。

最后，本文结合了近两年政府颁布的相关政策以及市场需求的转型，对未来此行业的发展趋势做出预测分析。

希望能给汽车制造业管理者，投资者以及其他利益相关者的决策提供参考。

关键词: 汽车制造业 财务绩效 财务指标 解决措施

Analysis and evaluation of financial performance of Listed Companies in automobile manufacturing industry

—— Based on annual financial report

ABSTRACT

The automobile manufacturing industry is a pillar industry of the national economy. But in 2017, the whole auto industry was slightly depressed compared with previous years. This paper aims to find out the general problems existing in the automobile manufacturing industry in 2017 and put forward constructive suggestions.

First, starting with the concept of financial performance, this paper interprets the concept of financial performance, the evaluation method and the significance of analysis. On this basis, it selects the analysis direction of financial indicators, and selects eleven financial indicators from four different angles to establish the financial index system of this article.

Secondly, according to the data published by the China Auto Industry Association, six listed companies of automobile manufacturing industry are selected, and their annual reports are downloaded from the official website of the stock exchange, and the relevant data are found out to calculate the corresponding financial indicators, and make a chart and make a descriptive analysis.

Then, this paper, from the perspective of the factors affecting financial indicators, combined with the major business events of the year, specifically evaluates the shortage of business management and puts forward reasonable solutions.

Finally, combined with the relevant policies promulgated by the government in the past two years and the transformation of market demand, the future development trend of this industry is forecasted and analyzed.

It is hoped that it can provide references for automobile manufacturing managers, investors and other stakeholders.

Key Words:Automobile manufacturing industry;Financial performance;Financial index；Solution;Development trend

目 录

摘要 I

ABSTRACT II

第一章 绪论 2

1.1选题背景 2

1.2研究意义 2

1.3文献综述 3

1.4研究内容 3

第二章 建立财务指标体系 5

2.1 财务绩效概述 5

2.1.1概念 5

2.1.2分析方法 5

2.1.3研究作用 5

2.2财务指标体系 5

2.2.1概念 5

2.2.2财务指标的分类 5

2.2.3本文财务指标体系表 6

2.2.4财务指标的缺陷 6

第三章 汽车制造业上市公司财务绩效分析 7

3.1样本选取 7

3.2数据来源 7

3.3汽车制造业上市公司财务绩效描述性分析 7

3.3.1盈利能力分析 7

3.3.2营运能力分析 9

3.3.3偿债能力分析 10

3.3.4发展能力分析 11

第四章 汽车制造业上市公司普遍存在的问题 13

4.1资本结构不合理 13

4.2盈利能力不稳定 13

4.3规避风险意识薄弱 13

第五章 针对汽车制造业上市公司问题的参考意见 14

5.1产权体制改革 14

5.2多元化融资渠道 14

5.3顺应行业转变大趋势 14

5.3.1新能源汽车的大批量出现 14

5.3.2自动驾驶时代的到来 14

5.4关注政府政策导向 15

5.5增强规避风险意识 15

第六章 文本研究结论 16

参考文献 17

致谢 18

第一章 绪论

1.1选题背景

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