南京高科技股份有限公司财务报表分析-----毕业论文

2008届本科毕业论文（设计）论文题目南京高科技股份有限公司财务报表分析学生姓名所在学院电子商务学院专业财务管理学号指导教师成绩2008年4月XXXA1A0A2A3A4A5A6A7A9A10A8A12A13A11A14A3A15A16A17A18A19A20A21A22A23A24A25A26A27A291A30A3134A30XXX大学本科毕业论文（设计）原创性及知识产权声明本人郑重声明所呈交的毕业论文（设计）是本人在导师的指导下取得的成果。对本论文（设计）的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。本毕业论文（设计）成果归XXX大学所有。特此声明。毕业论文（设计）作者签名作者专业财务管理作者学号2008年4月28日XXXA1A0A2A3A4A5A6A7A9A10A8A12A13A11A14A3A15A16A17A18A19A20A21A22A23A24A25A26A27A292A30A3134A30XXX大学本科学生毕业论文（设计）开题报告表A28A32A33A34A35A36A37A38A39A40A41A42A43A44A45A46A47A48A28A32A33A34A35A36A49A50A51A52A53A54A28A32A33A34A35A36A55A56A57A58A59A60A51A52A61A62A63A37A61A64A65A66A43A44A67A68A69A70A71A72A73A74A75A76A77A78A77A72A73A75A76A77A78A79A80A81A82A83A84A85A86A87A88A89A90A91A92A93A94A95A96A97A67A68A98A99A100A82A35A98A99A101A43A44A45A46A47A48A46A102A103A104A105A106A107A108A93A43A44A45A46A47A48A106A109A106A110A111A112A43A44A45A46A113A114A115A116A117A118A119A58A106A120A121A93A49A122A123A45A46A124A58A96A125A92A126A127A128A43A44A45A46A47A48A106A129A58A130A98A131A132A133A134A93A98A131A58A135A49A136A137A94A95A101A138A100A139A140A101A138A93A141A142A143A66A144A49A106A43A44A145A146A100A87A147A117A148A93A149A90A94A95A97A150A95A100A87A147A151A152A106A117A153A93A154A155A143A66A67A68A66A156A100A143A66A157A158A93A43A44A45A46A47A48A122A123A159A131A125A92A160A157A158A93A161A162A160A163A109A164A128A165A166A167A168A169A170A171A172A173A168A169A171A172A174A175A176A177A178A179A180A181A182A183A184A185A186A187A188A189A166A190A191A165A166A192A193A184A194A195A196A197A198A199A195A200A166A201A202A203A204A205A206A207A208A209A210A211A212A213A192A193A214A215A184A194A216A189A217A212A213A218A219A216A165A217A212A213A192A193A214A215A184A194A220A166A221A222A223A224A184A194A225A166A226A222A227A228A184A194A229A166A230A231A184A194A232A166A233A234A235A236A237A238A239A240A241A242A236A237A238A239A241A242A241A242A243A243A169A170A244A245A246A247A248A245A246A248A188A225A249A249A250A251A220A225A252A220A253A188A254A255A54A0A214A1A225A249A249A250A251A220A225A252A229A220A253A188A254A255A176A2A230A3A225A249A249A160A251A229A252A180A253A173A188A254A255A4A228A5A6A195A7A8A5A6A225A249A249A160A251A229A252A220A229A253A173A188A254A255A4A228A175A176A185A9A225A249A249A160A251A187A252A225A249A253A173A188A175A176A10A11A225A249A249A160A251A190A252A160A253A191A225A187A253A188A192A227A4A228A175A176A12A13A29A238A239A19A14A238A239A19A14A32A32A33A15A33A15A33A33A15A35A35A36A16A17A240A18A20A21A22A21A22A21A22A43A43A174A129A23A174A206A195A24A228A25A192A193A26A27A56A103A28A23A30A31A34A179A188A192A193A26A27A56A58A37A38A39A56A201A40A41A6A56A26A27A42A56A203A44A45A58A46A184A194A47A189A7A48A49A50A51A52A56A212A53A55A57A59A60A179A218A61A62A192A193A26A27A63A64A56A65A214A215A184A194A195A189A66A67A174A68A69A210A70A71A72A73A195A74A75A91A97A76A77A58A78A188A79A80A63A81A82A83A84A85A81A25A86A87A192A88A89A42A239A90A42A24A228A92A93A56A65A192A193A94A189A95A70A71A96A98A56A88A99A70A71A100A101A250A58A102A185A78A188A252A104A254A105A106A107A108A105A109A110A104A111A86A112A113A114A115A116A117A118A104A222A79A80A85A81A119A63A120A104A121A121A121A89A42A176A2A201A122A181A123A166A114A124A125A107A108A91A79A80A63A81A126A127A188A253A128A188A175A176A216A5A6A217A130A131A188AA27A175A132A133A250BA134A77A132A133A250CA135A136A5A6A47A250XXXA137A138A139A140A141A142A143A144A145A146A147A148A149A150A151A140A152A153A154A155A156A157A158A159A161A162A163A164A165A1663A167A16834A167摘要正确组织和有效开展经济分析，对于企业正确制定经营方针，选择最佳方案，编制经营计划，实施过程控制，合理评价企业经济活动，完善经济责任，贯彻执行国家有关方针、G6931G12586和法G16280，以G2462G993G7041G6564G20652经济效G11422G1867有重要G5859G1053。经济分析G1867有G2040G7041G5627、G5785G6265G5627、G20056G19462G5627和G5326设G5627。G1038此，本文G1393G6466全G19766分析G994重G9869分析G11468结合，定G5627分析G994定G18339分析G11468结合，G2045G11004G7692G12651G6980G6466和文献学者G5859G16277G11468结合对G2347G1152G7044G9219G20652G12197G6228G13941G1233有G19492G1856G2508G142702003年G142792007年的财务G5785G1929G17902过G8616G10587分析法G1186经营效G10587、G11420G2045G14033G2159、G1619G1550G14033G2159、G10628G18341G8981G18339G8616G10587、成G19283G14033G2159和G17176本G7512成G1857个方G19766G17839行G13449G2533和G8190G2533，由G1881G2052G3818G3332G2090析和评价，G1889G17902过G7472G18042分析法对企业的财务G10378G1929G17839行G13520合分析和评价，最G2530对G17829G1972年G7481G1856G2508经营中G4396在的G19394G20076G17839行分析，G5194G6564出G5326G16770。关键词A169G2347G1152G20652G12197、财务分析、G8616G10587分析法、G7472G18042分析法XXXA170A171A172A174A175A176A177A178A179A181A182A183A184A186A188A174A189A193A194A195A196A197A198A199A200A202A204A205A206A2074A208A20934A208ABSTRACTRIGHTORGANIZATIONANDDEVELOPMENTECONOMYANALYSISAREVERYIMPORTANTANDVALUABLETOBUSINESSENTERPRISEWITHTHATCOMPANYCANCHOOSETHEBESTPROJECT,DRAWUPMANAGEMENTTOPLAN,IMPLEMENTPROCESSCONTROL,REASONABLEEVALUATIONBUSINESSENTERPRISEECONOMICACTIVITIES,PERFECTANDECONOMICRESPONSIBILITY,CARRYTHROUGHPERFORMANCENATIONRELEVANTPOLICYANDLAWS,ANDRAISEANECONOMICPERFORMANCETOHAVEIMPORTANTMEANINGCONTINUOUSLYFORTHAT,THISREPORTUSINGNANJINGGAOKESFINANCEREPORTSFROM2003TO2007YEARSTOACCORDINGTOANALYZENANJINGGAOKECOMPANY,COMBINEFULLANALYSISTOGETHERWITHPOINTANALYSIS,COMBINEQUALITATIVEANALYSISTOGETHERWITHQUANTITATIVEANALYSIS,COMBINEMAKINGUSEOFTOCHECKDATATOGETHERWITHTHEADVISESOFTHECULTURALHERITAGESCHOLARSOPINIONTORATIOANALYSISMETHODINCLUDESMANAGEMENTPERFORMANCEANALYSIS,PROFITABILITYANALYSISREPAYDEBTABILITYANALYSISANDCASHFLOWRATIOANALYSIS,GROWTHABILITYANDCAPITALCOMPOSINGANALYSISTOCARRYONLENGTHWAYSWITHHORIZONTAL,FROMINSIDEARRIVEOTHERPARTSOFCOUNTRYANALYSISANDEVALUATION,AGAINTHROUGHMETHODSFINANCIALSTANDINGTOBUSINESSENTERPRISEOFTHEDUPONTANALYSISFINALLYCONDUCTAMEDIUMEXISTENTPROBLEMTOCARRYONANALYSISTOCOMPANYANDPUTFORWARDASUGGESTION。KEYWORDSNANJINGGAOKE,DUPONTFINANCIALANALYSIS,RATIOANALYSISMETHODXXXA210A211A213A214A215A216A217A219A220A221A222A223A224A225A226A214A227A228A229A230A231A232A233A234A235A236A237A238A240A2415A242A24334A242目录A244A245A246A2476A248A245A249A251A253A255A14A0A1A245A23A47A2A3A146A144A245A10A4A5A6A7A8A9A11A149A12A13A15A16A17A18A19A20A21A227A24A40A25A26A15A16A151A277A24A128A25A26A15A16A17A18A19A20A21A2281A26A156A28A29A30A21A2282A26A161A28A31A32A21A22153A26A164A33A21A2218A166A26A167A3421A35A3624A37A38A39A41A17A18A19A20A21A22A42A43A164A4424A45A46A42A4332A48A4932XXXA50A51A52A53A54A55A56A57A58A59A60A61A62A63A64A53A65A66A67A68A69A70A71A72A73A74A75A76A77A786A79A8034A79G980、引G16340G2347G1152G7044G9219G20652G12197G6228G13941G1233有G19492G1856G2508G14270G990G5078以G7481，G980G11464G3374G6357“G12447G17287G3534G11796设施G5326设，G3533G13958G2499G6357G13505G2469展的G1147业G7562G7512”的指导G5831，G2325分G8892重G1147业G2469展G7811G19443的G3533G1871。G11458G2081，G1856G2508已G3534本确G12447G1114“G12447G17287G3490G5078G2282G5326设，集中G17176G9316G3533G13958G6915G7621G1147业”的G2469展G6124G11065，在G12295G3278G1268G13491G1039业的G2528G7114，着G2159G3533G13958G3332G1147、G1856G11004事业（水务）、医药三个G1147业成G19283G7811G19443，G993G7041拓展G1856G2508G2469展空间，G6564升G1856G2508价值。在G1856G2508投G17176企业中，已有包括G2347G1152银行、中信证券、栖霞G5326设等四家G990G5078G1856G2508。在G17902过收集大G18339文献和学者观G9869的G3534G11796G990，对G2347G1152G20652G12197的财务G5785G1929做出析，以确定G1856G2508G17829G1972年G7481的经营成果以G2462G4396在的G19394G20076，G5194G6564出G980些G5326G16770。本文的框G7562结G7512G1038财务分析的概念、G5859G1053和G11458的；案例G2347G1152G20652G12197财务G6265表分析；总结。本文对G2347G1152G20652G12197财务G6265表分析框G7562G1038G8190G2533分析，G13449G2533分析（行业分析），G13520合分析方法。二、财务分析的概念、G5859G1053和作G11004财务G6265表分析，又称G1856G2508财务分析，是G17902过对G1856G2508财务G6265表的有关G6980G6466G17839行汇总、计G12651、对G8616，G13520合G3332分析和评价G1856G2508的财务G10378G1929和经营成果。编制财务G6265表的G5859G1053在于G2533G6265表的使G11004者，如投G17176者、G1550权人、企业的管理者，G6931府等G6564供有关的财务信息，G1186而G1038他们的决G12586G6564供G1393G6466。G17839行财务分析的作G11004G1039要有以下两G98691、财务G6265表中的G6980G6466是G1856G2508过去G7114间经营成果的反映。因此,对其G17839行分析G2499以帮助使G11004者G1114解企业过去的经营业绩。G2528G7114G2499以根G6466过去XXXA50A51A52A53A54A55A56A57A58A59A60A61A62A63A64A53A65A66A67A68A69A70A71A72A73A74A75A76A77A787A79A8034A79的经营G5785G1929G7481评价G1856G2508G10628在的经营G5785G1929。G6265表使G11004者决G12586的信息G1039要G7481G14270于财务G6265表，因G1038财务G6265表中包含G1114最全G19766、系G13491的信息。因此财务G6265告分析G14033G1038G1856G2508决G12586者G2462G11468关G2045G11422者G6564供抉择有G11004的信息。2、财务G6265表分析G2499G11004于G20056测G1856G2508未G7481的G2469展趋势。财务G6265表分析最终要达G2052的G11458的是G20056测G1856G2508未G7481的G2469展趋势。对过去经营绩效评价和对G10628在财务G10378G1929G17839行衡G18339，是G20056测未G7481G2469展趋势的G3534G11796，在此G3534G11796G990，财务G6265表使G11004者G2045G11004G980些G6228术手段，根G6466财务G6265告所反映的G5785G1929，对G1856G2508未G7481的G2469展做出合理的G20056测。G20056测是决G12586的G2081G6564，G20056测的准确G5627G11464接决定着财务G6265告使G11004者的决G12586效果。三、G2347G1152G7044G9219G20652G12197G6228G13941G1233有G19492G1856G2508财务G6265表分析（G980）、G1856G2508简介G2347G1152G7044G9219G20652G12197G6228G13941G1233有G19492G1856G2508是1992年7月4日经G2347G1152G5078经济体制改革委员会宁体改（1992）254号文批准设G12447的定G2533募集G13941G1233有G19492G1856G2508，原名G1038“G2347G1152G7044G9219经济G6228术开G2469G13941G1233有G19492总G1856G2508”，1995年经G2347G1152G5078证券委员会宁证办字（1995）36号文批准更名G1038“G2347G1152G7044G9219G13941G1233有G19492G1856G2508”；经1998年8月25日1998年度临G7114G13941东大会批准，更名G1038“G2347G1152G7044G9219G20652G12197G6228G13941G1233有G19492G1856G2508”。该G1856G2508于1992年8月8日在G2347G1152G5078工商行G6931管理局G8892册登记，营业执照G8892册号G10383201921001018。本G1856G2508经中国证券监督管理委员会证监G2469字（1997）144号、145号文批复G2528G5859，于1997年4月23日G1427929日采取“全额G20056缴，G8616例配售，余额转G4396”方式按1784溢价G2533社会G1856开G2469行5000万G13941普G17902G13941，随G2530经G990海证券交易所G990证G990字XXXA50A51A52A53A54A55A56A57A58A59A60A61A62A63A64A53A65A66A67A68A69A70A71A72A73A74A75A76A77A788A79A8034A79（1997）21号文G2528G5859，于1997年5月6日在该所挂牌G990G5078交易，G13941票简称“G2347G1152G7044G9219”，G13941票代码“600064”。根G64661998年度临G7114G13941东大会关于G1856G2508更名的决G16770，1998年8月28日G1856G2508在G990海证券交易所G990G5078交易的G13941票简称更名G1038“G2347G1152G20652G12197”，G13941票代码仍G1038“600064”。业经实施G1114G1972次送配G13941G2530，截G85022006年12月31日，本G1856G2508G13941本G103834,4145888万G13941，G1856G2508总G17176G1147288,92088万G1815，G1940G17176G1147141,36181万G1815，全年实G10628G1940G2045G908210,14239万G1815。G1856G2508G1039营G20652G7044G6228术G1147业投G17176、开G2469；G5078G6931G3534G11796设施G5326设、投G17176G2462管理；G3315G3332成G10267开G2469；G5326G12581G4445G16025工程；商G2709G6163开G2469、G19156售；G10301业管理；国G1881G17164易；工程设计；G2684G16822G7393务。G8757水G3800理、G10627G1457G20045G11458G5326设、投G17176G2462管理。（二）、G1856G2508财务G6265表分析1、G13449G2533趋势分析G13449G2533分析又称动G5589分析G6122趋势分析，是指G993G2528G7114G7411财务G6265表间G11468G2528G20045G11458G2476G2282的G8616G17751分析，G2375G4570企业G17842G13505两年（G6122G3822年）的财务G6265表的G11468G2528G20045G11458G5194行G6502G2027在G980起，G5194计G12651G11468G2528G20045G11458G3698G1955的G13489对额和G3698G1955的G11346分G8616，编制出G8616G17751财务G6265表，以G6593G12046G2520会计G20045G11458在G17837段G7114G7411G1881所G2469G10995的G13489对G18341额G2476G2282和G11346分G10587G2476G2282G5785G1929G1186而G7481G16840明企业财务G10378G1929和经营成果的G2476动趋势的G980G12193方法本文根G6466G2347G1152G20652G121972003G7132007年的年度财务G6265表中的G6980G6466，G1186经营效G10587、G11420G2045G14033G2159、G1619G1550G14033G2159、G10628G18341G8981G18339G8616G10587、成G19283G14033G2159和G17176本G7512成G1857个方G19766分析G2347G1152G20652G12197G17829G1128年G7481的财务G10378G1929G2462其G9157G4630次的原因。XXXA50A51A52A53A54A55A56A57A58A59A60A61A62A63A64A53A65A66A67A68A69A70A71A72A73A74A75A76A77A789A79A8034A79（1）经营效G10587分析经营效G10587分析是指对企业总G17176G1147G6122G18108分G17176G1147的G17828G11004效G10587和G2620转G5785G1929所作的分析。G17902过分析G17176G1147G17828营G14033G2159，G2029G2499以评价企业营业收G1849G994G2520G20045G17828营G17176G1147是G2554G1457G6357合理关系，G13783G4531企业G17828G11004G2520G20045G17176G1147效G10587的G20652G1314表12003年2007年G1856G2508经营效G10587A81A82A171A8320032004200520062007A84A85A233A86A87085117142168049A84A85A233A86A88A89422308253214740A90A91A92A93A233A86A87197234268286291A167A92A93A233A86A87037045051055013A148A94A95A96A233A86A87088107121120025资料来源根据从南京高科公布的年度报表中的数据计算得来。G1186G990表G2499以G11487出，G1856G2508的G2520G20045经营效G10587指标G6980值大G18108分G18129G3800在合理的G2318间。G4396G17147G2620转G10587，G3278定G17176G1147G2620转G10587，总G17176G1147G2620转G10587，G13941东权G11422G2620转G10587G11862003年G20522006年呈G10628出G1114G990升趋势，表明G1114G1856G2508在2003年G20522006年G17837段G7114间，经营G14033G2159呈G10628出G1114G14403G3921的G2469展趋势。G1306是G2052G11142007年，G2520G20045指标G19512G3278定G17176G1147G2620转G10587G3818G18129呈G10628G1114G993G14403G2469展的趋势。G10628分析原因在2007年G1856G2508的G1039营业务成本G11468对于2006年下G19489G11145518540014G1815，而G5191均G4396G17147G2376G990升G11148833446243G1815是导G14280G4396G17147G2620转G10587下G19489的原因，G1039营业务成本下G19489的G1039要原因是合G5194G14551G3272G1955G4581G8755G14499G2338G16814G7044G3837投G17176管理有G19492G1856G2508和G11862007年5月G1233起G993G1889G1186事G9921G11017经营业务所G14280，G4396G17147G990升是由于在2007年G1856G2508G3698G171764186G1171G1815G2347G1152G1197G7531G6163G3332G1147有G19492G1856G2508，G6357有其80G13941权，而G1197G7531G3332G1147开G2469中的G6163G3332G1147G20045G11458G17751G3822，G4396G17147G18341额G17751大所G14280；总G17176G1147G2620转G10587下G19489的原因在2007年G1856G2508的G1039营业务收G1849下G19489，G5191均总G17176G1147G990升G11145285979786G1815；G13941东权G11422G2620转G10587下G19489的原因的是G1039营业务收G1849下G19489，G5191XXXA50A51A52A53A54A55A56A57A58A59A60A61A62A63A64A53A65A66A67A68A69A70A71A72A73A74A75A76A77A7810A79A8034A79均G13941东权G11422G990升G11142903638374G1815。由于以G990原因，G1856G2508的G2520G20045经营效G10587指标在2007年有G1114G5468大的下G19489。（2）G11420G2045G14033G2159分析表22003年2007年G1856G2508G11420G2045G14033G2159A81A82A171A8320032004200520062007A97A98A99A232A8718861518167616652070A97A98A100A232A877285965696051514A92A93A100A232A87271268293336196A100A232A101A877285965696051514A100A92A93A102A96A8762961968717227资料来源根据从南京高科公布的年度报表中的数据计算得来。G11420G2045G14033G2159分析是指对企业G11420G2045G14033G2159和G11420G2045分配G5785G1929所作的分析。G4439是企业财务结G7512和经营绩效的G13520合表G10628。企业G11420G2045G3698G2164G14033使G13941票G5078价G990升，G1186而使投G17176者G14731得G17176本收G11422。对G1550权人G7481G16774，G2045G9082是企业G1619G1550G14033G2159的重要G7481G9316。对于企业管理者G7481G16774，G2499G17902过对G11420G2045G14033G2159的分析，G7481评价G2040G7041企业的经营成果，分析G2476G2282原因，总结经G20576G6957G16769，G993G7041G6564G20652企业G14731G2045水G5191，G4439是管理者经营业绩和管理效G14033的集中表G10628。G1186G990表中G6117们G2499以G11487出G11420G2045G14033G2159G2520指标总体G990在G8886动中G18129呈G10628出G1114G990升的趋势，G2499以G16840明G1856G2508G14731取G2045G9082的G14033G2159，G11420G2045的G14033G2159G18129得G2052G1114G3698G5390，G1856G2508在2003G20522007G178375年间取得G1114G14403G3921的经营成果。G19668要G16840明的是在2007年，经营G8623G2045G10587，经营G1940G2045G10587和G1940G2045G9082G10587G17837三G20045指标的G990升G5145度G8616G17751大，G1306是G17176G1147G1940G2045G10587和G1940G17176G1147收G11422G10587G2376大G5145度下G19489。G10628分析其中的原因经营G8623G2045G10587G990升的原因是在2007年G1039营业务收G1849下G19489G11143577，G1039营业务成本下G19489G11143996；经营G1940G2045G10587和G1940G2045G9082G10587G990升的原因是由于G1940G2045G10587G990升所G14280；G17176G1147G1940G2045G10587和G1940G17176G1147收G11422G10587下G19489的G1039要原因是在2007年G17176G1147和G13941东权G11422有XXXA50A51A52A53A54A55A56A57A58A59A60A61A62A63A64A53A65A66A67A68A69A70A71A72A73A74A75A76A77A7811A79A8034A79G1114大G5145度的G3698G2164，G3698G2164的G6980值G11468对于2006年分G2047是10839093380G1815和5763524418G1815，G3698G2164的G5145度G17840大于G1940G2045G9082G3698G2164的G5145度。（3）G1619G1550G14033G2159分析表32003年2007年G1856G2508G1619G1550G14033G2159A81A82A171A8320032004200520062007A103A115A104A87099096095108112A105A106A107A108043044048057047A109A110A111A112A10742284207434048935228A113A114A111A112A107138361416513579104098952资料来源根据从南京高科公布的年度报表中的数据计算得来。企业G1619G1550G14033G2159指企业G1619G17836其G1550务的G14033G2159，G17902过对G4439的分析，G14033G6593G12046企业财务G20130G19517的大G4579，是反映企业财务G10378G1929和经营G14033G2159的重要标G5547。G4439是由G8981动G17176G1147的G2476G10628G14033G2159所决定的。G1619G1550G14033G2159分析包括G11713G7411G1619G1550G14033G2159分析和G19283G7411G1619G1550G14033G2159分析两个方G19766。G8981动G8616G10587、G17907动G8616G10587和G10628G18341G8616G10587是G13783G4531企业G11713G7411G1619G1550G14033G2159的重要指标。G8981动G8616G10587G11004G7481衡G18339企业G2499以在G11713G7411G1881转G2476G1038G10628G18341的G8981动G17176G1147G1619G17836G8981动G17139G1550的G14033G2159，G8981动G8616G10587G17246G20652，表明G1550务人G11713G7411G1619G1550G14033G2159G17246G5390，其G1550权的G4445全G5627G1075G17246G20652，G2469G10995G3363G17146G6451G3845的G20130G19517和G6451G3845G4613G17246G4581。G17907动G8616G10587G11004G7481衡G18339企业G8981动G17176G1147中G1972G1058G2499以G12447G2375G11004于G1619G17836G8981动G17139G1550的G14033G2159，G17907动G8616G10587G20652，表明企业的G17176信度G20652，G4493易取得G1523G8466；G17907动G8616G10587G1314，表明企业G4396在G993G14033G17817G17907G1619G17836G8981动G17139G1550的G20130G19517，G4570G19602以取得G1523G8466。由G990表分析G2499以得出，G8981动G8616G10587，G17907动G8616G10587G11862003年G20522007年总体G990呈G10628出G1114G990升的趋势，反映G1114企业在G17837G1972年中G1619G17836G1550务的G14033G2159在G17892G8505的G990升，G11713G7411G1619G1550的G20130G19517在G1955G4581。在G17837G18336G19668要G8892G5859的是G17907动G8616G10587在2007年有所下G19489的原因是G4396G17147G3698G2164的G5145度G17751大。G13941东权G11422G8616G11862003年G2052XXXA116A117A118A119A120A121A122A123A124A125A126A127A129A130A131A119A132A133A134A135A136A137A138A139A140A141A142A143A145A14612A147A15034A1472007年呈G10628出G1114G990升的趋势，G16840明G1114企业G12227G7509G3332G2045G11004财务G7476G7450作G11004G7481G6205大经营G16280模。G17139G1550权G11422G8616呈G10628出G1114下G19489的趋势，表明G1114G1856G2508G3698G5390G1114G20130G19517G5859识，G14033够G5468G3921的把握G17139G1550权G11422G8616G17837个敏感的指G6980，在2006年和2007年，该G8616G10587大G5145度下G19489的原因G2520G993G11468G2528，在2006年该G8616G10587下G19489的原因是G17139G1550G1955G4581而G13941东权G11422G3698G2164，在2007年是G17139G1550和G13941东权G11422G18129G3698G2164，G1306是G17139G1550G3698G2164的G5145度大于G13941东权G11422G3698G2164的G5145度。（4）G10628G18341G8981G18339G8616G10587表42003年2007年G1856G2508投G17176收G11422A152A153A154A15520032004200520062007每股经营现金含量元088059103071362主营收入现金含量129108118104115净利润现金含量380244380241765资料来源根据从南京高科公布的年度报表中的数据计算得来。G10628G18341G8981G18339分析G2499以G1114解企业以G2081G2520G7411G10628G18341G8981G1849和G8981出G5785G1929，正确评价企业当年G2462未G7481的G1619G1550G14033G2159和G6915付G14033G2159，G2469G10628企业在财务方G19766的G19394G20076，正确评价企业本G7411G2462以G2081G2520G7411取得G2045G9082的质G18339，G12197学G20056测企业未G7481财务G10378G1929，G1186而G1038其G12197学决G12586G6564供充分的、有效的G1393G6466。G1186G990表中G2499以G11487出，G1856G2508的每G13941G10628G18341含G18339G11862003年G20522007年有G17751大的G2476G2282，G17837G1039要是因G1038在G17837G1972年中，经营活动G1147G10995的G10628G18341G8981G18339G1940额G2469G10995G1114G17751大的G2476G2282，在2007年，由于经营活动G1147G10995的G10628G18341G8981G18339G1940额G10381246141248，G10628G18341G8981出G17840大于G10628G18341G8981G1849，所以G17837G980年每G13941G10628G18341含G18339G1038G17139G6980，G5194且G6980G18339的G13489对值G17751大；