本科论文
摘 要
在目前的市场环境当中，企业的发展越来越难，主要是由于企业自身的经营领域变得越来越多，导致财务活动变得越来越复杂。如果我们从单方面的财务报表上的数据研究企业的发展成果是完全不够的，我们需要采用分析方法和分析技巧结合企业的实际发展情况，对于企业的资产负债表利润表以及现金流量表进行全面地分析，才能够了解企业目前的财务状况和经营成果，从中提出指导。本篇论文主要使用的是对比分析法和比率分析法，针对海尔智家2016年到2018年的财务状况进行全面的分析。首先，我们对海尔智家三大报表进行全面地分析，了解整个企业的基本财务情况，然后又对海尔智家连续三年的财务情况和经营业绩进行总结分析，发现整个企业在经营的过程当中出现的一些问题并提出具体的解决方案。
关键词：财务报表分析；财务指标；财务状况
本科论文
Abstract
Nowadays, in the market economy environment, the organizational form and business field of enterprises are constantly diversified, which makes the financial activities of enterprises extremely complex. Only from the simple numbers and words in the financial statements, we can not get substantive results. We need to use certain analysis methods and techniques, and combine with the actual situation to make a comprehensive analysis of the balance sheet, profit statement and cash flow statement, so that the information users and decision makers can get the exact information of the financial situation and business results of the enterprise, and then guide the decision-making .Through comparative analysis, ratio analysis and other methods, this paper makes a comprehensive analysis of the financial situation of Haier Zhijia from 2016 to 2018. First, make a comprehensive analysis of the three statements of Haier Zhijia to understand its basic financial situation. Secondly, through the analysis of Haier Zhijia's financial situation and business performance for three consecutive years, this paper finds some problems in the operation and management of Haier Zhijia, and puts forward corresponding improvement suggestions. It can provide decision-making reference for the management of the company to improve the management level of the company, and it can also provide reference for the investors to evaluate the investment value of the company in the securities market.
Keywords: Financial Statement Analysis; Financial Indicators; Financial Status
本科论文
目 录
第1章 绪论......................................................... 1 1.1研究背景及意义 .................................................. 1 1.1.1研究背景 ...................................................... 1 1.1.2研究意义 ...................................................... 1 1.2国内外研究现状 .................................................. 2 1.2.1国外研究现状 .................................................. 2 1.2.2国内研究现状 .................................................. 2 1.3研究方法与内容 .................................................. 3 第2章 财务报表分析的理论基础....................................... 5 2.1财务报表分析概述 ................................................ 5 2.2财务报表分析的目的 .............................................. 5 2.3财务报表分析的常用方法 .......................................... 5 2.3.1比率分析法 .................................................... 5 2.3.2比较分析法 .................................................... 6 2.3.3结构分析法 .................................................... 6 2.3.4因素分析法 .................................................... 6 2.3.5趋势分析法 .................................................... 6 第3章 海尔智家财务报表分析现状及存在的问题......................... 8 3.1公司简介 ........................................................ 8 3.2海尔智家财务现状及报表指标分析及存在的问题 ...................... 8 第4章 海尔智家财务报表分析问题的原因分析.......................... 15 4.1资产利用率偏低 ................................................. 15 4.2应收账款的管理不合理 ........................................... 15 4.3存货周转速度慢 ................................................. 15 4.4资本结构不合理 ................................................. 16 第5章 海尔智家财务报表分析问题的解决对策.......................... 17 5.1提高资产利用效率 ............................................... 17 5.2加强应收账款的管理 ............................................. 17
会计学-海尔智家股份有限公司财务报表分析论文
