《会计类论文华纺股份有限公司财务报表分析》

《会计类论文华纺股份有限公司财务报表分析》 摘 要 财务报表是反映企业财务状况、经营成果及现金流量的书面文件。企业的经营管理者、投资人、债权人以及与企业有利害关系的各个方面都需要借助财务报表来了解和掌握企业的情况，获得自己所需的各种信息，以作出相应的投资、信贷及经营管理等决策。财务报表分析就是对企业财务报表的有关数据进行汇总、计算、对比和说明，以揭示和评价公司财务状况的发展趋势，为公司会计信息的使用者提供进行合理决策的有用信息。本文以华纺股份有限公司为例进行财务报表分析，主要分析该公司的长短期偿债能力、营运能力和企业的盈利能力。 Opinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grass-roots party organizations. According to my actual County, the county to carry out the education practice put forward the following implementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement the central eight regulations and < The opposition party and government austerity waste regulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county and the ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly under the township, street, and community, village, non-public economic organizations, social organizations and other grass-roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step by step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law supervision departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 目 录 前言„„„„„„„„„„„„„„„„„„„„„„„„„„„„„4 一、公司概况„„„„„„„„„„„„„„„„„„„„„„„„„4 二、公司报表的分析„„„„„„„„„„„„„„„„„„„„„„5 1(资产负债表分析„„„„„„„„„„„„„„„„„„„„„„„5 1.1趋势分析„„„„„„„„„„„„„„„„„„„„„„„„„5 1.2结构分析„„„„„„„„„„„„„„„„„„„„„„„„„6 2.利润表分析„„„„„„„„„„„„„„„„„„„„„„„„„7 3.现金流量表分析„„„„„„„„„„„„„„„„„„„„„„„8 4.相关财务指标分析„„„„„„„„„„„„„„„„„„„„„„9 4.1偿债能力分析„„„„„„„„„„„„„„„„„„„„„„„9 4.1.1短期偿债能力分析„„„„„„„„„„„„„„„„„„„„9 4.1.2长期偿债能力分析„„„„„„„„„„„„„„„„„„„„10 4.2营运能力分析„„„„„„„„„„„„„„„„„„„„„„„10 4.3获利能力分析„„„„„„„„„„„„„„„„„„„„„„„11 三、公司财务管理中存在的问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 及对策„„„„„„„„„„„„„„11 1(存在问题„„„„„„„„„„„„„„„„„„„„„„„„„11 1.1财务风险较高„„„„„„„„„„„„„„„„„„„„„„„11 1.2资产管理能力较低„„„„„„„„„„„„„„„„„„„„„12 1.3资本结构不合理„„„„„„„„„„„„„„„„„„„„„„12 1.4费用控制较差„„„„„„„„„„„„„„„„„„„„„„„12 1.5现金流量畅通,但不够稳定„„„„„„„„„„„„„„„„„12 2(对策建议„„„„„„„„„„„„„„„„„„„„„„„„„13 2.1关于偿债能力的对策建议„„„„„„„„„„„„„„„„„„13 2.1.1强化应收账款和存货的管理„„„„„„„„„„„„„„„„13 2.1.2充分利用财务杠杆效应„„„„„„„„„„„„„„„„„„13 2.2关于资产管理能力的对策建议„„„„„„„„„„„„„„„„13 2.2.1加强存货的管理„„„„„„„„„„„„„„„„„„„„„13 l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofnciathe central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea 2 - 2.2.2提高管理人员的素质„„„„„„„„„„„„„„„„„„„13 2.3关于盈利能力的对策建议„„„„„„„„„„„„„„„„„„14 2.3.1采取有效的方针进行扩张„„„„„„„„„„„„„„„„„14 2.3.2加强简单化的供销„„„„„„„„„„„„„„„„„„„„14 2.3.3强化期间费用的管理和控制„„„„„„„„„„„„„„„„14 2.4关于资本结构的对策建议„„„„„„„„„„„„„„„„„„15 2.4.1减少对供应商资金的依赖„„„„„„„„„„„„„„„„„15 2.4.2丰富筹资形式,拓宽筹资途径„„„„„„„„„„„„„„„15 2.4.3增大长期负债的比例„„„„„„„„„„„„„„„„„„„15 结语 „„„„„„„„„„„„„„„„„„„„„„„„„„„„16参考文献„„„„„„„„„„„„„„„„„„„„„„„„„„16 -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structuross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste re-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of thon acowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-prove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatiy resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigororequirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, imrivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to pl o the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on ineneralto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he sertives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst l Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecf theesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres o< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, r es forgulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 3 - 华纺股份有限公司财务报表分析 前言 上市公司财务报表分析主要研究企业的基本活动。通过分析财务报表获得主要的财务数据和信息，由此得到的信息为主要来源，结合分析和综合的方法全面、系统的掌握了解上市公司。了解企业过去，评价企业的现在并且来预测企业的未来，以帮助财务报表使用者做出正确的决策是进行上市公司财务报表分析的目的。 上市公司财务报表研究上市公司的各项基本活动。通过财务报表分析，使得上市公司财务报表的使用者获得有用的信息，认识上市公司的基本活动，评价其业绩，发现其经营活动中的问题，以期做出重要的决定。上市公司财务报表分析的源头是阅读上市公司的财务报表，终点是通过分析得到某种判断，以帮助财务报表信息的使用者做出决策。经过多年的发展，财务报表分析的发展举目共睹，伴随着社会主义市场经济的发展，公司 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 改革深化，企业经常与外部交流和企业对外部环境的适应，财务报表分析在当今的经济社会中有了越来越重要的地位。 一、公司概况 华纺股份有限公司是全国同行业的龙头骨干企业，至今具有39年沿革历史，2001年9月3日在上交所挂牌上市(A股)，辖有17个公司，产业涉及印染、服装、家纺成品、纺纱、热电、化工、信息及金融服务、房地产等领域。 公司现有资产总额20亿元，主导产业年印染布产能2.8亿米，花色品种10000余个;现有环锭纺4万锭、紧密纺2.8万锭;年家纺成品产能 masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofnciathe central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi 4 - 1000万件(套)、服装产能300万件。年销售收入规模30亿元，出口创汇规模3亿美元，是全球高品质纺织品制造者和健康时尚生活倡导者。 公司通过质量、环境、能源、职业健康管理体系认证，是国家认定企业技术中心、国家印染产品开发基地、纺织工业(山东)家用纺织品检测中心，先后跻身“全国五一劳动奖状”“国家科技进步二等奖”“中国纺织服装行业社会责任信息披露实践示范奖”“中国纺织行业劳动关系和谐企业”“中国印染行业十佳企业”“山东省富民兴鲁劳动奖状”“中国专利山东明星企业”等行列。 二、公司报表的分析 1(资产负债表分析 资产负债表(the Balance Sheet)也被称为财务状况表，反映了企业在一定期间(如月末，季末和年末)全部资产、负债和所有者权益的财务报表。它表明，在一个特定日期资产或经济资源现有的义务和所有者控制权的净资产状况。它是一个静态的 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 显示，反映了在一定时间内的企业的财务状况。 通过资产负债核算平衡原则，即“资产=负债+所有者权益”的平衡方程，与资产和负债的会计原则，股权交易科目可分为“资产”和“负债及股东权益的板块，经过录入，转移，分类后，静态企业具体案例为R期试验和会计程序的调整后，会浓缩成一个报告。除了具有内部调试，管理方向的报告功能，以防止/端外的功能也能让所有的读者在最短的时间内了解业务情况。 1.1趋势分析 根据华纺披露的2012年度、2013年度、2014年度资产负债表,编制资产负债表的趋势 分析表 客服数据分析表室内设计客户需求分析表借款分析表格员工占比分析表工作年限数据分析表 ，从总体来看,公司的资产总额在近三年内有显著增加,截止到2014年底,公司资产总额增加到296,208,440,030. 05元,相对于2012年增长了 115. 25%。伴随着资产总额的增加,公司的负债和股东权益也在不断的增长,两者共同构成资产增加的主要资金来源。同时 -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structu< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, r-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of th owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-es fory resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorogulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurrivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to plross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste reo the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on inon acto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he serprove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatiby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, imf theesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres o eneraltives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 5 - 根据表中所提供数据,计算可知股东权益相对于2012年增长了 49. 38%,这意味着,投资者投入公司的资本不但得到了保值,而且得到了增值。 2012—2014年资产负债趋势分析表: 1.2结构分析 近三年数据显示华纺流动资产比例分别为95.4%,95.3%,94.7%,流动资产比例很高,资产增值主要依赖于流动资产的增加,资产的变现能力较强。另外流动资产中货币资金比例也较高,说明短期偿债能力较强;在资产总额中存货的比例最高,2013年存货比例下降,但2014年存货上升了 56.25%,主要原因是2013年大量开工的项目陆续梭工以及新获取项目以及在建开发产品的增加。 资产总额增长了 37.36%,说明华纺还在不断扩大规模,库存现金也有所下降,这说明资产变现能力减弱。华纺拥有巨大的存货量,这既是未来发 the central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofncia 6 - 展的保障,又是华纺风险的主要来源,而2014年存货的大量积存主要受国家地产调控政策的影响,也是房地产开发企业最大的风险因素。建议华纺应进一步优化存货结构,适度控制好存货数量,并采取一定的促销手段,为企业筹措资金。 华纺负债结构中主要以长期借款为主,原因主要在于房地产行业普遍存在以银行融资为主的单一融资渠道,长期借款的筹资费用也比较低。存货激增的同时,短期负债也出现大幅上升,持有的现金及现金等价物却大幅减少。应付账款增加是由于工程量的增加。一年内到期的非流动负债大幅上升,说明华纺近期的还款压力很大。流动比例近三年都大于1,说明资产流动性较好,有足够的能力偿还流动负债。 2.利润表分析 华纺股份有限公司的财务报表分析研究利润表是反映企业一定会计期间(如月度、季度、半年度或年度)生产经营成果的会计报表。企业一定会计期间的经营成果既可能表现为盈利,也可能表现为亏损,因此,利润表也被称为损益表。它全面揭示了企业在某一特定时期实现的各种收入、发生的各种费用、成本或支出,以及企业实现的利润或发生的亏损情况。 其具体内容利润表是根据“收入一费用=利润”的基本关系来编制的,取决于收入、费用、利润等会计要素及其内容,利润表项目是收入、费用和利润要素内容的具体体现。 从反映企业经营资金运动的角度看,它是一种反映企业经营资金动态表现的报表,主要提供相关企业经营成果方面的信息,属于动态统计报表。 销售收入趋势图: -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structu< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, r-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of th owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-es fory resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorogulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurrivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to plross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste reo the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on inon acto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he serprove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatiby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, imf theesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres o eneraltives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 7 - 由图可知最近三年华纺的销售收入和净利润快速稳定增长,尽管业绩增长势头强劲,2014年受国家政策调控的影响,盈利能力开始减弱,2014年销售增长率为41.5%,净利润增长率为31.2%,净利润增速小于销售收入。同时2014年的销售毛利率为39. 78%,比上年下降0.9个百分点;销售净利率为16. 16%,比上年下降了 1. 27个百分点,主要因为市场景气度下滑,企业打折促销行为增加。 3.现金流量表分析 现金流量表是一份显示于指定时期(一般为一个月、一季,主要是一年的年报)的现金流入和流出的财务报告。报告显示，资产负债表(Balance Sheet)和损益表(Income Statement/Profit and Loss Account)如何根据公司的经营，投资和融资的具体情况影响现金和现金等价物，并进行分析。作为一种分析工具，现金流量表的主要作用是确定公司短期的生存能力，尤其是支付账单的能力。 现金流量表是公司在一定时期现金流入和流出动态状况报告的反映。内容与资产负债表和损益表具有一致性。现金流量表可以反映经营活动，投资活动和利润的现金流入、现金流出，融资活动，评价企业的财务状况和财务管理，比传统的收益表提供了更好的依据。 现金流量趋势图: 根据华纺披露的企业年报,2013年的经营活动现金流入比2012年增加了 53%,可以认为经营活动现金流入增长非常迅速,企业在经营活动中创造现金的能力大大增强,经营活动现金流入作为企业最主要的资金來源,增强了企业自身“造血”功能,使得企业具有较强的偿债能力和到期支付 l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofnciathe central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea 8 - 能力,大大增强了风险抵抗能力,有利于企业稳定和可持续发展,而经营活动现金净流量却大幅减少,主要原因是购买商品、接受劳务支付的现金流量增加,2013年购买商品、接受劳务支付的现金流量比2012年增加了 92%, 但经营活动现金流入与2012年相比还是大幅增加的,现金流入比较充裕,总体看来,华纺发展势头良好。 综上分析,华纺内部产生现金能力强,现金流质量高。华纺现在处于企业生命周期中的成熟期,经营活动提供了充足的现金可以偿还债务、分配股利。但华纺的发展仍具有成长期的特点,仍有持续而大规模的投资,此外华纺有很强的融资能力。万科的现金流在近五年波动较大,受经济环境影响较大,但结合以上特点可以判断华纺的财务风险较小。 4.相关财务指标分析 4.1偿债能力分析 4.1.1短期偿债能力分析 2012—2014年偿债能力指标表: 从相关指标中看出,流动比率、速动比率、现金比率和现金流量比率较上年都呈下降趋势,这说明公司的短期偿债能力在减弱。 一般情况下,流动比率在2: 1左右表示企业财务状况比较稳定,华纺的流动比率由12年的1.91降至14年的1.86,呈现逐年递减趋势,说明短期偿债能力较差,财务风险增大。相对于流动比率,速动比率剔除了存货等非速动资产的影响,能更好体现企业的变现能力和偿债能力。一般认为这个比值至少应维持在1: 1以上,才算财务状况良好。但华纺的速动比率都远低于1,且从12年到14年速动比率亦呈递减趋势,说明企业的短期偿债能力在变弱,因此公司的经营面临一定的风险。 -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structustyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of th owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-f they resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigoroesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres orivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to pl< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, ro the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on in to th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he seres forby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further estgulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste reon acprove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatirequirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, im eneraltives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 9 - 但应注意的是,在利用流动比率和速动比率评价公司的短期偿债能力时,还应当结合应收账款周转率和存货周转率进行综合考虑。而现金比率和现金流量比率从现金的角度,更直观的反映了企业的短期偿还债务能力,其数值越高,企业的短期偿债能力就越强,反之则越低。华纺从12年到14年现金比率和现金流量比率都在逐年递减,再一次说明了企业的短期偿债能力存在一定的问题,企业面临较大的财务风险。 4.1.2长期偿债能力分析 从相关指标中看出,资产负债率较上年均上升,2011年该比率上升为77. 1%,长期偿债能力得到进一步提高。从指标本身看,该比率在同行业中也算比较高的水平,这说明公司非常懂得利用负债经营的好处,善于借款融资。 对房地产企业来说,60%到70%是企业正常的资产负债率。万科2012年到2014年,企业的资产负债率保持在70%上下,这是比较合理的。华纺资产负债率偏髙,可能存在资金周转风险。从报表中我们看到华纺的资产负债率逐年上升,负债总额持续增加,企业面临较高的财务风险。 现金总负债比率说明了企业营业活动创造的现金流量对企业负债的保障能力,该比率越大企业的经营活动创造现金流量的能力越强,现金对企业债务的偿付能力越强,华纺公司虽然以长期负债为主且期限较长,但是企业的现金净流量却没有迅速增加,华纺公司在13-14年该比率较低说明企业面临着较大的财务风险。 4.2营运能力分析 一般来说,应收帐款周转率越高越好。应收帐款周转率高,表明公司收帐速度快,坏帐损失少,资产流动快,偿债能力强。而华纺的应收账款周转率较少,说明企业收账速度慢,平均收账期长,体现出其营运能力较弱。但13年到14年应收账款周转率又有所提升,应收账款的收回加快,资金滞流在应收账款上的数量减少,资金使用效率有所提升。 华纺的流动资产率2014年与2013年相比虽有所减少但相比变化不大,这表明其流动资产的周转速度保持了上年的水平,保证了企业的经营效率和盈利能力。 根据上述指标计算结果,华纺连续三年的总资产周转率都偏低,且呈 od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofnciathe central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p 10 - 现逐渐下降的趋势,说明企业的销售能力减弱,利润减少。营业周期较长,这说明企业利用全部资产进行经营的效率较差,最终会影响企业的获利能力。企业应该采取一系列有效的措施以提高各项资产的利用程度,进而提高销售收入或处理多余资产。 4.3获利能力分析 华纺的销售净利润率自12年起开始提高,但14年比13年销售净利率下降了约1.27%,这说明企业销售的盈利能力虽然较09年有所提高,但在14年又存在减弱的迹象,该企业必须采取一定的政策来稳定和提高销售净利率,改善企业的财务状况。 总资产收益率跟净资产收益率综合地反映了公司所有者权益的投资报酬率,华纺公司14年总资产收益率和净资产收益率均比13年有所提高,反映了企业资本获取收益的能力得到加强。 华纺近三年来的每股收益不断提高,在13年为股东的每股股票赚取了 0. 48元的利润,13年更是提高到0.88元,这说明该公司盈利能力在提高。华纺市盈率较C〈,从12年到14年该比率在不断减少,公众对股票的评价较低,企业获利潜力较小,前景不太乐观。 三、公司财务管理中存在的问题及对策 1(存在问题 从以上分析可知，华纺一直致力于规模的扩大。近年来强劲的盈利能力使企业规模已经扩大了很多，总资产增加幅度增大，市场占有率和销量也有所增加，偿债能力比较强，但仍存在一些问题: 1.1财务风险较高 华纺短期偿债能力是较好的，并增加在一个合理的债务的比例，充分利用财务杠杆为企业创造更多的效益，但目前负债比例仍然过高，存在金融风险。此外，应收账款的周转率是较低的，并一直处于下降的趋势，而应付帐款是较高的，在总体上呈上升趋势，对供应商的依赖性越来越大，出现了两级分化，也加剧了金融风险和操作风险。 1.2资产管理能力较低 -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structu -quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of thf theowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-esolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres oy resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigoro< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, rrivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to pl o the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on ines forto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he sergulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and understross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste reon acprove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatirequirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, im eneraltives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 11 - 总体看来，资产管理能力还是比较好的，但有一个下降的趋势。应收账款是比较高的，原因是对企业内部控制不严格，对员工地执行力不强。员工往往有章不循，让应收账款控制制度形同虚设;企业为了提高销售人员的积极性，工资和销售任务不应收账款纳入考核体系，销售人员为了获得更高的工资，往往只专注于销售，和不在乎钱是否可以收回，造成应收账款的大幅增加。更重要的是，企业没有一个统一的客户信用管理体系和客户信用体系。客户的企业信用管理不完整，会导致缺乏有效的信用控制信用决策和信息支持。 客户和供应商的选择似乎是盲目的。大部分的资金占总资本流动中，货币资本控股是较高的，这意味着华纺的资金没有得到有效使用，将不可避免地造成资源的浪费，成本上升和利润下降。 1.3资本结构不合理 华纺融资以权益性为主,且逐年上升,资本成本肯定很高,而且会在一定程度上分散原股东的管理权和控制权,稀释原有股东的收益。此外，超过流动负债与流动负债90%的债务，超过应付票据应收账款的90%，表明华纺在日常运营上供应商对资金的依赖，使企业的财务风险和经营风险太高，另一方面会使供应商的压力冲击他们之间的关系，影响与供应商之间的诚信水平。此外，华纺近年一直致力于扩大企业规模，固定资产和其他长期资产都在大幅增加，但只有少数的长期负债，不包括资金相对充裕的情况，可能有大量的对长期债务的利息还款的短期资产。这虽然会增加资本成本，但也加剧了金融风险。 1.4费用控制较差 随着每年的主营业务收入增长，华纺营业水平远高于同行，但增加的销售费用和管理费用的幅度更大，导致企业的净利润逐年下降。资产的增长速度正在放缓，这表明华纺在加强管理，控制成本，扩大经营规模的同时，也在提高企业的管理水平，充分利用的资产，以实现企业的目标，创造更多的收益。 1.5现金流量畅通,但不够稳定 从项目的现金流量来看，总体上呈增长趋势。经营性现金流的增长最快，最大。华纺经营活动产生的现金流量净额上升得很快，它的创造现金 masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofnciathe central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi 12 - 的能力很强，但应该指出的是，从它们的投资活动的净现金流为负，且变化幅度较大的情况来看，需要关注投资规划的合理性。 2(对策建议 2.1关于偿债能力的对策建议 2.1.1强化应收账款和存货的管理 在应收账款上，一方面，要建立和完善一个合理的信贷政策，除了企业要生产高信用的商品，还要促进与供应商之间良好的关系，;另一方面，加强对应收账款的管理。在控制和事后控制要做好。如应收账款坏账准备金制度，跟踪分析的有效建议，关注应收账款的回收和清理工作，减少企业的坏账损失。缩短应收账款回收时间，提升应收账款的周转率。 2.1.2充分利用财务杠杆效应 华纺股份的偿债能力是比较强的，仍然逐年增加，但公司的长期贷款低于10%，可以说，较低不正常。事实上，华纺处在纺纱规模扩张阶段，无论是维持日常经营，或添加更多的固定资产，急需资金，所以华纺可能会增强长期债务水平，为企业提供资金的一定的量，充分利用财务杠杆效应，在提高市场份额的同时，创造更高的经济效益。 2.2关于资产管理能力的对策建议 2.2.1加强存货的管理 华纺股份的增长率是比较高的，同时，存货周转率有所下降。因此，华纺的预算和控制库存，库存满足需求的同时，尽可能在减少库存，尽快加速库存周转率。简单的说，就是一方面尽可能地减少库存成本，另一方面，以缩短时间，提高库存周转率和存货周转率。 2.2.2提高管理人员的素质 华纺的总资产周转率逐年下滑,究其原因,是华纺规模迅速扩张,导致企业组织膨胀、总资产增多,但是各种管理能力却依然停留着以前的水平,这就导致总资产虽多,却没有被充分利用。所以华纺需要强化管理人员的 培训 焊锡培训资料ppt免费下载焊接培训教程 ppt 下载特设培训下载班长管理培训下载培训时间表下载 ,尽快提高管理人员的素质。 华纺股份总资产周转率逐年下降，原因是中国纺织业的规模迅速扩大，导致企业扩张和总资产增加，但管理还停留在以前的水平，从而导致资产总额增多，但没有得到充分利用。所以华纺需要加强员工培训管理， -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structues for-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of thgulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-ross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste rey resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigoroon acrivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to plprove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatio the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on inrequirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, imto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he ser by step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst eneralf theesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres o< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, r tives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 13 - 尽快提高管理人员素质。 2.3关于盈利能力的对策建议 2.3.1采取有效的方针进行扩张 ?将扩张的重点应逐歩往三、四线市场转变我国纺织零售连锁市场在近些年得到了高速发展,一、二线市场的布局已基本成熟,华纺想在原有的市场份额上再分一杯羹难度会很大,但是三、四线市场则有很大需求。此外,三、四线市场投资的成本相对会较低,在经营过程中其期间费用也会相应较小。因此,华纺扩张的重点应逐歩往三、四线市场转变。 扩大三或四线市场转型是华纺发展的关键步骤，近年来我国连锁零售市场得到了快速的发展，二级市场布局已基本成熟，华纺想在二线市场分得一杯羹会很难，但三或四线市场是有巨大的需求的。此外，市场的投资成本在三或四线相对较低，在经营过程中的成本将会变小。因此，关键的一步是扩展三或四线地区市场。 ?提高新店面扩张的盈利能力不再是简单的和疯狂的扩大，避免经营杠杆的负效应。但获得利润的店面挖掘商店的利润潜力，提高每一个商店 ，这是华纺保持长期盈利的盈利能力，从而提高净资产回报率和现金流量 能力的关键所在。 2.3.2加强简单化的供销 华纺股份盈利能力逐年增加，离不开近几年的快速扩张造成的尺度效应。连锁店将使它更容易为消费者接触和理解，甚至信任;另一方面，购买量也会增加，因此，对供应商来讲，华纺是罕见的一个重要的客户，必须有一个更好的政策来吸引，所以华纺可享受价格折扣和更多的商业信用。同时，近年来华纺开始与一些普通合作地区的供应商以供应链效率的方式，以达到更高的购买和销售效率，从而能更好地控制经营成本。因此，华纺需要继续加强这种合作关系和未来的供应商之间的联系，以实现规模经济和成本控制目标。 2.3.3强化期间费用的管理和控制 从前面的分析可以看出,纺织品销售毛利率的增速要高于销售净利率,华纺获取营业收入的能力较好,但是销售费用和管理费用在近几年猛增,导致最终净利润增长空间极少。华纺一方面需要加强内部的管理,积极整 the central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style ofncia 14 - 合膨胀的组织,采用更科学更有效的管理模式更好的管理和控制管理费用;另一方面要继续加强对内部物流体系的建立,这样在一定程度上降低销售费用。 2.4关于资本结构的对策建议 2.4.1减少对供应商资金的依赖 华纺债务流动和负债流动负债高达90%以上，而且应付票据和应付账款占主要部分，对供应商的资金严重依赖，很容易出现以下问题:第一，增加企业的财务风险，一旦发生事故，供应商将不再给华纺优惠信贷政策;华纺资金出现短缺现象的供应商很容易;第二，不仅占据了太多的资金，而且需要很长时间，很容易破坏供销双方之间的合作关系;第三，长期占用供应商资金，将可能降低供应商信用折扣损失也会影响华纺的商业信誉。因此，华纺需要减少车间对供应商的资金的依赖，流动资金的来源可以增加短期借款，以达到更好的控制成本。 2.4.2丰富筹资形式,拓宽筹资途径 华纺的筹资途径过于单一,一方面主要是吸收投资,另一方面有少量短期借款及商业信用,但是这两种筹资方式都有自身的缺陷:比如,发行股票会分散股东的控股权以及稀释每股收益;短期借款及商业信用期限短,需要还本付息,不能够长期占.租,还款压力很大。因此,华纺要在今后逐步加大长期借款的力度来支撑其长期资产,同 还要扩宽筹资渠道,丰富融资形式。 华纺股份融资方式过于单一，一方面是有少量的投资的吸收;另一方面，短期借款和商业信用。但这两种融资方式都有其自身的缺陷:如，控股权发行股票将分配给股东以及稀释每股收益;短期贷款和贸易信贷周期短，需要偿还的利息支付，不能长时间应付缴纳租金和还款的压力。因此，华纺将在未来的努力逐渐增加支持其长期资产长期贷款，并拓宽融资途径，丰富融资形式。 2.4.3增大长期负债的比例 华纺的扩张路线,导致近几年新门店由几家、几十家增加到一百来家,同时也导致固定资产、办公楼、物流基地等长期资产也大幅增加,然而华纺的资金来源主要靠自有资金,资本成本较高。另外,负债也只是偶尔才有 -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structuesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres o-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of th< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, rowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of- y resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigoroes forrivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to plgulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measuro the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on inross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste reto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he seron acby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst prove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatif therequirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, im eneraltives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecCentraonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 15 - 短期借款,更多的是靠应付账款和应付票据,流动负债占比在90%以上。很明显,流动负债短期内就会到期,需要用现金偿还的,这对于正处于处高速扩张阶段需要大量现金流的华纺來说,还款压力会较大,财务风险过大,资本结构不平衡。按照长期资产与长期负债匹配、流动资产与流动负债匹配的原则,华纺应该逐步加大长期负债在负债总额中的比例,并适当增加长期借款与负债的金额,实现更加稳定的资本结构,达到低风险、低成本的目的。另外,增加长期负债还能利用其抵税作用,为企业节税。 近年来，华纺的扩张路线导致新的商店从几十增加到一百，但也导致固定资产，办公，物流基地和其他长期资产也大幅增加，然而，华纺资金主要依靠自有资金，资金成本较高。此外，债务只是偶尔有短期贷款，更多的是依靠应付账款和应付票据，流动负债占比超过90%。显然，在短期内将到期的流动负债，导致现金支付的需要。这是一个在快速扩张阶段需要大量的华纺的现金流，还款压力会更大，金融风险过大，致使资本结构不平衡。根据长期资产和长期负债，流动资产和流动负债的匹配原则，华纺应当逐步增加长期债务在总债务中长期贷款比例，适当增加负债和资本结构的数量，实现更稳定，低风险，低成本的目的。此外，更多的长期债务的同时也对税收信用卡的使用、对企业税收提出了更高的要求。 结 语 综合以上分析发现， 华纺的整体财务状况还是比较稳定的，财务风险没有增加的趋势，但公司仍存在以下几点问题:第一，公司的营业成本增长速度过快，导致成本利润率增长幅度过大; 第二，该公司的产品对市场价格过于敏感而导致公司净利润没有应有的增加分幅度。改进意见有如下两点:一是对华纺的原材料成本费用进行严格、合理的控制，并努力控制采购成本;二是华纺股份有限公司应该充分利用或者处置闲置资产，从而提高资产的利用效率。 参考文献 nciathe central eight regulations and < The opposition party and government austerity waste regulations "," double section "provi masses of the people, the foundation of consolidating grassroots, promote transformation across efforts, to further implement o theragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, improve their work style, service taccordance with the "" look in the mirror, dress up, wash bath, cure treatment, the general requirements of "for the people p od, inadvice > < < >, < party implementing the guiding ideology of opinions to determine the objectives and requirements, step methgeneral secretary Xi Jinping book series of important speech, earnestly implement the Central Committee really, opinions and t of pirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, conscientiously implement the spiriimplementation opinions.First, the overall requirementsCounty county education practice to the eighteen Party of eight, the s owingroots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-es from 20** in January to 99 months, carried out at all levels of departments and directly affiliated institutions and grasstiviticational practice activity in the city's implementation opinions, the spirit of the party's mass line educational practice acrovincial, municipal unified deployment, according to municipal Party committee "about carrying out the party's mass line eduOpinions and suggestions on the party's mass line educational practiceAccording to the central and p-ustry group mission to promote leapfrog development.nd indent, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise apport the development of cultural undertakings in the country and the XX policy, especially the policy of industrial developmial supetitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about socomote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comquality professional management team, hard work, and pr-quality management management personnel, and strive to build a high-f highand operation of the market. At the same time, according to the need of industrial development, vigorously the introduction o ementsis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve managtraining of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of cri owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and-value of state vities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the, examination and approval procedures, strict regulation of economic actiwin principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation-onal resources, mutual trust, mutual benefit, seeking winregi further broaden their horizons, effective integration of resources within the group, the city resources, other industries and nd characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. Totion athe implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienarated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, oncentand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Clop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brdeve lem of law. The township, street The collar of leading bodies and leading cadres to solve key does nottheir own conditions tohard, ugly face, something difficult, and arbitrary charges, fines, levies, and breach of privilege, chinakayao, not the prob e dooractive. The dynamic problem of law enforcement and supervision departments and window units, service industry mainly solve thits directly under the heavy focus on solving Yung lazy drag, buck passing skin, work is not implemented, the service is not The untical project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, there are countermeasures county. ership and leading cadres of key performance concept is not correct, do not dare to play, to engage in "image project", "poliy leadBenefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and provincial requirements, the countdiscount to solve, to improve the style of real implementation of the requirements of real to the grassroots, real let group any eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other issues, timely and effective, without ts of the masses, pay attention to solve practical problems, solve the people around the unwholesome tendencies especially onnteresrge scale investigation, overhaul, cleaning greatly. At the same time, respond to the concerns of the masses, safeguard the isked County, township leadership and leading cadres of the four winds, the disadvantages of the style, scale behavior to a lalems amain task of the county's education practice is to seize against "four wind" this focus on centralized solve outstanding probnsure education practice is not empty is not empty is not partial, not as a mere formality.Two, the key point of the taskThe ice, ey, pay more attention to the cooperation and cohesion driven, more strict requirements on injection, really supervision practy more attention to open the door, the participation of the masses, pay more attention to the classification guidance. Orderlm, paemphasis on leadership, pay more attention to the layers of the demonstration, more focus on the four winds, solve the problebasic attitude, adhere to positive education, to carry out criticism and self criticism group, adhere to the pragmatic, more y as aParty members, cadres and the mass line line Marx doctrine view of the masses and the party's education.Always speak seriouslages, community education activities and the masses of grassroots groups in close contact to strengthen, and the majority of d villsion departments and window units, service industry, educational practice, pay attention to grasp the heavy towns, streets anhip, leadership and leading cadres to focus on outstanding catch to directly contact the service of the masses of law superviwith step by step.To adhere to the county leaders roots organizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice-public economic organizations, social organizations and other grass-village, nonnity, ty and below county departments under the organs, enterprises and institutions directly under the township, street, and commue ecological culture of the county and county construction.In educational practice activities of the unit is mainly: the counnd thrce the basic level. Style of the building of the new results to promote the construction of a powerful force of the county athe wind, the masses to close, honest and pragmatic people honest image to further establish the foundation to further reinfo yle oftrong, the Ministry of Party members and cadres to further improve their thinking and understanding, to further change the sty, hedonism and wasteful extravagance to solve the problems, Party members and cadres of the style and the masses of people sucracclose ties with the masses law, highlight style building, carry out the whole wind spirit, resolutely oppose formalism, burea l regulations, municipal provisions of the" twelve "plan and the implementation measures for < on improving the work style of 16 - ,1,孙建华，顿朝晖，方拥军.财务报表分析.清华大学出版社，2012( ,2,岳虹.财务报表分析.中国人民大学出版社，2009( ,3,戴欣苗，谢少敏.报表分析与会计评估，2003( ,4,王化成.财务报表分析.北京大学出版社，2007( -projects and funds, enterprise and industry group mission to promote leapfrog development. the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy,ially olicy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for pre optimization and upquality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structuon ac-quality management management personnel, and strive to build a high-ent, vigorously the introduction of highelopmmarket competition, improve management and operation of the market. At the same time, according to the need of industrial dev e market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond toof cadres and workers of the existing business, firmly establish the concept of thprove their work style, service to the masses of the people, the foundation of consolidating grassroots, promote transformatiowned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training -the development, ensure that the value of state aginges, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve levernational policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedur win principle, in the framework of-requirements of "for the people pragmatic honest people as the theme, in carrying forward the spirit of Zhuanglang Zhuang, imy resources, other industries and regional resources, mutual trust, mutual benefit, seeking winthe integration of resources. To further broaden their horizons, effective integration of resources within the group, the cit romotess road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to puence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking businet inflhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, markeromote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enusly pey does nottheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigoro rivilege, chinakayao, not the problem of law. The township, street The collar of leading bodies and leading cadres to solve kof p service industry mainly solve the door hard, ugly face, something difficult, and arbitrary charges, fines, levies, and breachimplemented, the service is not active. The dynamic problem of law enforcement and supervision departments and window units, s notere are countermeasures county. The units directly under the heavy focus on solving Yung lazy drag, buck passing skin, work iengage in "image project", "political project", a leadership guide, a set of ideas, orders and prohibitions, and a policy, th ay, torovincial requirements, the county leadership and leading cadres of key performance concept is not correct, do not dare to pleneralo the grassroots, real let group Benefit the public.(a) focus on solving the "four winds" outstanding issuesThe central and preal tues, timely and effective, without any discount to solve, to improve the style of real implementation of the requirements of holesome tendencies especially on eat, take the card, Yong lazy luxury, extravagance and waste fees, privileges and other isshe unwns of the masses, safeguard the interests of the masses, pay attention to solve practical problems, solve the people around tthe style, scale behavior to a large scale investigation, overhaul, cleaning greatly. At the same time, respond to the conceres of entralized solve outstanding problems asked County, township leadership and leading cadres of the four winds, the disadvantagwo, the key point of the taskThe main task of the county's education practice is to seize against "four wind" this focus on clity.Tjection, really supervision practice, ensure education practice is not empty is not empty is not partial, not as a mere formae classification guidance. Orderly, pay more attention to the cooperation and cohesion driven, more strict requirements on intives and requirements, step method, in accordance with the "" look in the mirror, dress up, wash bath, cure treatment, the gto th n the four winds, solve the problem, pay more attention to open the door, the participation of the masses, pay more attentionup, adhere to the pragmatic, more emphasis on leadership, pay more attention to the layers of the demonstration, more focus ogro education.Always speak seriously as a basic attitude, adhere to positive education, to carry out criticism and self criticism strengthen, and the majority of Party members, cadres and the mass line line Marx doctrine view of the masses and the party's act tograsp the heavy towns, streets and villages, community education activities and the masses of grassroots groups in close contvice of the masses of law supervision departments and window units, service industry, educational practice, pay attention to he serl Committee really, opinions and advice > < < >, < party implementing the guiding ideology of opinions to determine the objecby step.To adhere to the county leadership, leadership and leading cadres to focus on outstanding catch to directly contact tizations. Agencies and branches, each single unit, follow the rules on internal institutions. Educational practice with step roots organ-public economic organizations, social organizations and other grass-r the township, street, and community, village, nons of the unit is mainly: the county and below county departments under the organs, enterprises and institutions directly undeivitief a powerful force of the county and the ecological culture of the county and county construction.In educational practice acth the foundation to further reinforce the basic level. Style of the building of the new results to promote the construction oablisanding, to further change the style of the wind, the masses to close, honest and pragmatic people honest image to further eststyle and the masses of people strong, the Ministry of Party members and cadres to further improve their thinking and underst Centraf theesolutely oppose formalism, bureaucracy, hedonism and wasteful extravagance to solve the problems, Party members and cadres o< on improving the work style of close ties with the masses law, highlight style building, carry out the whole wind spirit, r es forgulations "," double section "provincial regulations, municipal provisions of the" twelve "plan and the implementation measurross efforts, to further implement the central eight regulations and < The opposition party and government austerity waste reonscientiously implement the spirit of general secretary Xi Jinping book series of important speech, earnestly implement the the eighteen Party of eight, the spirit of the the third Plenary Session of the 18th CPC Central Committee as the guidance, cowing implementation opinions.First, the overall requirementsCounty county education practice to roots party organizations. According to my actual County, the county to carry out the education practice put forward the foll-affiliated institutions and grassectly mass line educational practice activities from 20** in January to 99 months, carried out at all levels of departments and diring out the party's mass line educational practice activity in the city's implementation opinions, the spirit of the party's ied deployment, according to municipal Party committee "about carryOpinions and suggestions on the party's mass line educational practiceAccording to the central and provincial, municipal unif 17 -