中国平安财务分析

黑龙江工程学院本科生毕业论文摘要中国平安是一家以保险起家，快速发展成为国内综合金融集团代表性的企业，由于中国平安内部各部门之间相互独立、各行其是，其财务分析通常停留在指标的计算和对比上，主要采用比率分析法和比较分析法进行财务分析，并且往往受限于自身的财务数据，缺乏与同行业的横向对比，对于自身所处的位置较难准确把握。本文基于哈佛分析框架理论基础，以中国平安为研究对象，以近四年财务报表数据为基础，进行战略分析，会计分析，财务分析，前景分析，以发现中国平安经营中劣势。针对分析的结果提出中国平安公司经营建议：提出加快品牌战略发展、提高资产质量、提高企业财务质量以及快速企业发展解决方案。该框架下的分析结论更加完整可靠，可以对财务报表的使用者提供较有效的决策参考信息。关键词：财务报表：战略分析：；会计分析：财务分析：前景分析黑龙江工程学院本科生毕业论文ABSTRACTPing An of China is an enterprise that started out as an insurance company and hasrapidly developed into a representative comprehensive financial group in China.Due to theindependence of various departments within Ping An of China,its financial analysis usuallyfocuses on the calculation and comparison of indicators and mainly adopts ratio analysis andcomparative analysis method for financial analysis,and is often limited by its own financialdata.Lack of horizontal comparison with the same industry,for their own position isdifficult to accurately grasp.Based on the Harvard analysis framework theory,this papertakes Ping An of China as the research object,and takes the financial statement data of thepast four years as the basis to conduct strategic analysis,accounting analysis,financialanalysis and prospect analysis,in order to find out the disadvantages of Ping An of China'soperation.Based on the results of the analysis,the management suggestions of Ping AnCompany of China are put forward.The solution of accelerating brand strategy development,improving asset quality,improving enterprise financial quality and rapidly developingenterprise development prospects is proposed.The analysis conclusion under thisframework is more complete and reliable,and can provide more effective decision-makingreference information for the users of financial statements.Key words:Financial statements;Strategic analysis;Prospect analysis;Accounting analysis;Financial analysis.I黑龙江工程学院本科生毕业论文目录摘要Abstract....Π第1章绪论1.1研究目的和意义1.2国内外研究现状1.2.1国外研究现状1.2.2国内研究现状21.3研究方法3第2章相关概念界定与理论基础52.1财务分析概念2.2哈佛分析框架52.2.1战略分析2.2.2财务分析52.2.3会计分析.62.2.4前景分析.62.3相关财务指标简介62.3.1总资产收益率62.3.2净资产收益率62.3.3总资产周转次数2.3.4应收账款周转次数2.3.5成本费用利润率72.4本章小结.…第3章中国平安经营现状分析3.1中国平安简介93.1.1基本情况.93.1.2组织构架93.1.3业务情况103.2中国平安战略分析y黑龙江工程学院本科生毕业论文3.2.1宏观环境分析113.2.2市场分析123.2.3公司策略分析143.3中国平安会计分析143.3.1会计项目的内部构成分析143.3.2应收保费会计政策分析153.4中国平安财务分析173.4.1盈利能力分析.173.4.2营运能力分析…183.4.3偿债能力分析193.4.4现金流分析.193.5中国平安前景分析.…203.5.1行业前景分析203.5.2企业前景分析213.6本章小结…21第4章中国平安经营现状评析224.1战略方面评析。。。224.1.1企业战略不够明细224.1.2成本明显提高224.2会计管理评析234.2.1资产管理水平较差234.2.2缺乏应收账款风险管控234.3财务管理评析244.3.1现金流偿债能力下降244.3.2盈利质量相对较低254.4制约未来发展因素分析254.4.1缺乏专业人才254.4.2缺乏产品创新能力254.5本章小结26第5章提高中国平安经营效益建议275.1加快品牌战略发展275.1.1细化企业战略目标27