家电行业的财务报表分析-以格力电器为例

家电行业的财务报表分析-以格力电器为例(论文9000字)
摘  要
财务报表分析是通过收集整理企业财务报表的有关数据，并结合其他有关的补充信息，对企业的财务状况、经营成果和现金流量情况进行综合比较与评价，为报表使用者提供决策依据，其可以合理评价企业经营者的经营业绩，也是企业经营者实现理财目标的重要手段。它反映了企业在运营过程中的利弊得失、财务状况及发展趋势。但财务报表分析具有许多局限性，比如由于财务报表格式相对固定，且财务报表对企业复杂的经济业务均以货币加以计量并表现出来，但不反映会对企业产生重大影响的其他信息。本文首先对财务报表进行简单的概述，探讨了财务报表分析的主要内容和主要方法，然后对格力电器近三年财务报表进行分析，再通过与美的，海尔进行对比分析格力的经营情况，最后通过分析结果来分析家电行业的发展状况。
关键词：财务报表；家电行业；报表分析
Abstract
Financial statement analysis enterprise financial statements is gather the relevant data, and combined with other relevant supplementary information, to the enterprise's financial position, operating results and cash flow conditions comprehensive comparison and evaluation, to provide decision basis for statement users, it is reasonable to evaluate the operating performance of the enterprise operator, is also an important means of business operators to achieve financial goals. It reflects the advantages and disadvantages, financial situation and development trend of the enterprise in operation. But financial statement analysis has many limitations, such as due to the financial statement format is relatively fixed, complicated financial statements for the enterprise and the economic business of monetary measurement and display, but does not reflect other information will have a significant impact to the enterprise. This article first to the financial statements for a simple overview, this paper discusses the main content of financial statement analysis and the main method, then the gree electric appliances in nearly three years financial reporting quality is analyzed, and through analysis compared with haier, gree business situation, finally through the analysis of the development status of the results for the analysis of home appliance industry.
Key words: Financial statements, Appliance industry,Statement analysis

目  录
一、财务报表的概述    4
二、格力电器近三年的财务报表的分析    4
（一）格力电器简介    4
（二）以比率分析法为核心的财务报表分析    4
（三）通过对格力的以净资产收益率为核心的分析、现金流量分析总结    10
三、同行业间企业的对比    10
（一）格力电器与美的集团，青岛海尔的对比分析    10
（二）对家电行业报表的总体评价    13
四、利用财务报表分析家电行业的发展状况    14
（一）盈利能力    14
（二）发展能力    14
（三）偿债能力    14
（四）营运能力    14
五、结论    14
参考文献    16
致 谢    18