长安汽车股份有限公司现金流量分析

长安汽车股份有限公司现金流量分析摘要随着人民生活水平的提高，人们对汽车的关注日益增加，汽车费用在居民的日常消费中占有很大比重。我国政府也十分重视汽车行业的发展，在基本的投资和政策上都大力扶持。在这一大背景下，我国汽车工业进入了快速发展时期。用现金流量来分析，相比于传统的利润指标分析，具有更加贴近企业实际情况的优越性。故选取长安汽车股份有限公司作为对象，通过以现金流量结构与趋势分析为主，不仅对长安汽车股份有限公司自身有重要意义，对行业内企业的发展也有一定的启示作用。在对长安汽车股份有限公司现金流量的相关数据以及文献进行梳理后，本文采用了财务比率分析法，以现金流量的质量为导向进行分析，剖析了长安汽车股份有限公司近五年的现金流量数据，对长安汽车股份有限公司的经营活动、投资活动、筹资活动这三个方面，进行各指标的纵向分析。通过分析发现长安汽车股份有限公司存在成本投入增加、利润波动性大、拓展业务速度增加等问题因此，本文就以上问题提出如下创新对策：首先，长安汽车股份有限公司应精准预测供需，控制成本：其次，控制企业成本的过程中，发展多种业务，提高利润率：同时，注意业务拓展速度。促进企业现金流量的良好运转，让企业能够更好地参与到市场竞争中去。关键词：长安汽车股份有限公司：现金流：财务分析老中促县浩院2地共生盟ABSTRACTWith the improvement of people's living standards,people's attention to cars isincreasing,and car expenses account for a large proportion of residents'dailyconsumption.The Chinese government also attaches great importance to thedevelopment of the automotive industry,and vigorously supports basic investment andpolicies.In this context,China's automobile industry has entered a period of rapiddevelopment.Using cash flow analysis,compared with traditional profit index analysis,it has the advantage of being closer to the actual situation of the enterprise.Therefore,Changan Automobile Co.,Ltd.is selected as the object,and through the analysis of cashflow structure and trend,it is not only of great significance to Changan Automobile Co.,Ltd.itself,but also has a certain enlightening effect on the development of enterprises inthe industry.After combing the relevant data and literature of Changan Automobile Co.,Ltd.'scash flow,this paper adopts the financial ratio analysis method,analyzes the quality ofcash flow,analyzes the cash flow data of Changan Automobile Co.,Ltd.in the past sixyears,and conducts a longitudinal analysis of each index in three aspects:ChanganAutomobile Co.,Ltd.'s operating activities,investment activities and financing activities.Through analysis,it was found that Changan Automobile Co.,Ltd.had problems suchas increased cost input,reduced profit,and increased business expansion speed.Therefore,this paper proposes the following innovative countermeasures for theabove problems:First,Changan Automobile Co.,Ltd.should accurately predict supplyand demand and control costs;Secondly,in the process of controlling the cost ofenterprises,develop a variety of businesses and improve profit margins;At the sametime,pay attention to the speed of business expansion.Promote the good operation ofenterprise cash flow,so that enterprises can better participate in market competition.Key words:Changan Automobile Co.,Ltd.;cash flow;financial analysisⅡ晋中保息婆院目录一、绪论......(一)研究背景....(二)研究意义....(三)研究内容及方法..2(四)国内外研究现状..。。。。3二、相关概念及理论基础..6(一)相关概念..·6(二)理论基础....8三、长安汽车股份有限公司概况9(一)企业简介......9(二)股权结构....9(三)主营业务....10四、长安汽车股份有限公司现金流量质量分析·11(一)长安汽车现金流量趋势分析..11(二)长安汽车现金流量结构变化分析.......·14五、现金流量存在问题以及原因剖析.·18(一)成本投入增加....18(二)利润波动大...·18(三)拓展业务速度增加.....19六、解决长安汽车现金流存在问题的措施19(一)控制成本....19(二)发展多种业务，提高利润率20(三)注意业务拓展速度..·20七、结语20参考文献22致谢................24