本科生毕业论文《广东美的电器股份有限公司财务及投资建议》讲义.doc

河南财经学院成功学院本科生毕业论文 广东美的电器股份有限公司财务分析及投资建议 院系名称 管理学系 姓　　名 　　号 专　　业 指导教师 年月日Abstract Several decades of development has passed, Stock maket in China has been more mature than ever after the ups and downs. Chinese active investors who want to jion this big market and find the most suitable investment for themselves in stocks, it is useless for them to look at broader market ups and downs directly. They should make reasonable and accurate financial analysis on business valuation and only in this way, rooted in these financial data and indicators can they make the lasting benefits. In this paper, based on financial statements and combined with industry data, we will make an assession by analying accounting principles and financial indicators. We will make a comprehensive financial ananlysis including indicators of investment value ananlysis, industry backgroung and business strategy. At the same time, we surely give out some investment advice which we hope could make a foggy investor more clearly. It is nessesary to make a note: there is a big difference between financial ananlysis and ananlysis of financial statements. As external information users, it is impossible for us to get the analytical data within the enterprise, so in this paper the most part of the context are about annalysis of financial statements. In some way, we make more analysis on industry background and business strategy, just hoping to make this paper more valubal, not only provide reference for the individual investors but also for the creditors, the debtors and operators, help them find the problems of their business and betterly operated their company. Key Words: Ananlysis of financial statements, Financial analysis, Busness strategy 目 录 1 绪 论 1 1.1 研究的背景和意义 1 1.2 文献综述 1 1.3 研究方法 2 1.3.1比较分析法 2 1.3.2比率分析法 2 1.3.3趋势分析法 2 1.4 本文结构 2 2广东美的电器股份有限公司概况 2 2.1公司简介 2 2.2 经营范围 3 2.3 相关资料 3 3广东美的电器股份有限公司会计报表分析 3 3.1 资产负债表分析 3 3.1.1 资产负债表整体分析 4 3.1.2 资产负债表主要项目分析 4 3.2 利润表分析 4 3.2.1 利润表整体分析 4 3.2