发布时间 : 星期四 文章本科生毕业论文《珠海格力电器股份有限公司财务报告分析》更新完毕开始阅读
河南财经政法大学成功学院本科生毕业论文
珠海格力电器股份有限公司财务报告分析
院系名称 姓 名 学 号 专 业 指导教师
管理学系
财务管理 讲师
2012年5月4日
摘 要
财务报表能够全面反映企业的财务状况、经营成果和现金流量情况，但是单纯从财务报表上的数据还不能直接或全面说明企业的财务状况，特别是不能说明企业经营状况的好坏和经营成果的高低，所以只有将企业的财务指标与有关的数据进行比较才能说明企业财务状况所处的地位，因此要进行财务报表分析。本文选择格力集团这一上市公司2008-2010年的财务报表作为研究对象，运用比率分析和比较分析对其财务情况进行分析和评价。通过正确评价企业的财务状况、经营成果和现金流量情况，揭示企业未来的报酬和风险，检查企业预算完成情况，考核经营管理人员的业绩，为建立健全合理的激励机制提供帮助。与财务部门进行卓有成效的沟通，对企业的经营绩效做出正确的评估，从财务角度出发，为决策者提供支持。
关键词：财务报表，格力电器，比率分析，比较分析
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Abstract
Financial statements reflect the enterprise financial position, operating results and cash flow, but from the purely financial statement data can not be directly or a full description of the financial situation of enterprises, especially the enterprise operation condition and the management achievement level, only the enterprise finance index and related data were compared to enterprise financial status position, so to financial statement analysis. Do statement analysis work, can the correct evaluation of the financial situation of enterprises, operating results and cash flow situation, reveal the future returns and risks; can check the budget completion, examination management staff performance, for the establishment of a sound and reasonable incentive mechanism to help. And financial departments were very fruitful communication, to the enterprise performance to make the correct assessment, from a financial point of view, for decision makers to provide support, from the different angle understanding of business owners and operators of three financial statements, financial data in rapid identification of possible fraud ingredients, learn to analyze enterprises operating capital, examines the enterprise existing disadvantages, from the cash flow statement to analyze the gain level of the enterprise.
Key Words: Financial statements; financial index; analysis of financial statements
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目 录
引 言 ............................................................... 1
（一）本文的研究背景和意义 .......................................... 1 （二）文献综述 ...................................................... 1
1.国外相关文献 .................................................. 1 2.国内相关文献 .................................................. 1
（三）研究的主要内容和方法 .......................................... 2
一、格力电器股份有限公司简介及行业背景 ............................... 4
（一）公司简介 ...................................................... 4 （二）行业基本情况 .................................................. 4
1.行业背景 ...................................................... 4 2.发展历程 ...................................................... 5 二、财务能力分析 ..................................................... 6
（一）获利能力分析 .................................................. 6
1．资产经营利润率 ............................................... 6 2．销售毛利率和销售净利率 ....................................... 7 3．权益资本报酬率 ............................................... 7
（二）经营效率分析 .................................................. 8
1．营运能力 ..................................................... 8 2．成本和费用情况 ............................................... 9
（三）偿债能力分析 ................................................. 10
1．短期偿债能力分析 ............................................ 10 2．长期偿债能力分析 ............................................ 11
（四）成长性分析 ................................................... 12
1．总资产和总资产增长率 ........................................ 12 2．销售增长率 .................................................. 12 3．净利润增长率 ................................................ 13 三、综合分析 ........................................................ 14 四．结论 ............................................................ 16 参考文献 ............................................................ 17 致 谢 .............................................................. 18
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