江苏红豆实业股份有限公司的财务报告实证分析精选资料.docVIP

摘 要 财务报告分析是基于财务报告和其他相关资料为依据，采用一定的标准，运用科学的方法体系，分析和评价企业的财务状况、经营成果、现金流量等重要指标，为财务报告主体的决策分析提供依据。 本文以江苏红豆实业股份有限公司为例，采用哈佛分析框架体系，分别从行业与战略分析、会计分析、财务分析、前景分析四个方面对其2013年度的财务报告进行了分析。在行业与战略分析中，剖析了近年来男装行业发展现状与趋势，并分析了公司战略；在会计分析中说明了红豆股份财务报告所遵循的会计政策和使用的会计估计方法；在财务分析中，对公司的偿债能力、运营能力、盈利能力进行了分析，对比了2006年至2013年红豆股份8年来各类财务指标的浮动情况；最后，在前景分析中，对服装行业的机遇与挑战进行了深度解析。 本文不但采用了对红豆股份近年来的发展进行分析，还与同行业其他上市公司的情况进行了对比分析，最终得出红豆股份的财务状况结论，并对相关问题提出了相应的建议，以供相关人员进行参考。 关键词：财务报告分析；红豆股份；上市公司；哈佛分析框架 ABSTRACT The analysis of financial report is based on the annual financial report and relevant information, applied with analytical standards and scientific methods, which analyzes and evaluates the important indexes of the company, such as the financial situation, operating results, cash flow of enterprises and so on. It provides the basis and evidence for operators, investors and creditors. This paper took Jiangsu HOdo Co., Ltd. for example and used the analysis system of Harvard framework, analyzed the annual financial report in 2013 respectively from four aspects: Industry and Strategic Analysis, Accounting analysis, Financial Analysis, and Prospects Analysis. In the part of Industry and Strategic Analysis, this paper analyzed the developments and trends of the mens clothing industry in recent years in addition to the latest corporate strategy; In the part of Accounting analysis, this paper explained accounting policies and methods of accounting estimates in the financial report of HOdo Co., Ltd. ; In the part of Financial analysis, this paper analyzed the ability to repay debt, corporate operation and earn profits of HOdo Co., Ltd. , meanwhile compared to the floating situation of financial indexes in recent years about HOdo Co., Ltd. from 2006 to 2013; In the last part- Prospects Analysis, this paper analyzed the opportunities and challenges in the clothing industry comprehensively. This paper not only analyzed recent developments of HOdo Co., Ltd. , but also compared to other listed companies in the same industry.