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吉林大学珠海学院
毕 业 论 文
直销行业上市公司财务报表分析
——康宝莱公司为例
系 别： 国际贸易与金融系 专 业 名 称： 金融学 学 生 姓 名： 龚海凤 学 号： 12132013 指导教师姓名、职称： 马少康 讲师
完成日期：2016年 3 月 1 日
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摘 要
宋
体
小
四
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XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX：康宝莱公司是直销行业上市公司发展过程中的一个典型代表，经历了连续高速成长、直线跌入深谷和在低谷艰难发展三个阶段。本文以山东钢铁2007～2011 年的财务报表为基本研究材料，运用多种方法对其近5 年的基本财务状况、经营成果和现金流量状况等进行分析，并与行业标兵宝钢股份进行对比分析，发现山东钢铁在资本结构、成本费用控制和固定资产管理方面存在较严重的问题，并据此提出相应
的
建
议
。
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关键词：财务报表 上市公司 直销行业
Abstract
新罗马体小四号（Times New Roman）XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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