苏宁电器财务分析报告 毕业论文.doc

PAGE PAGE PAGE 2 目 录 中英文摘要及关键词…………………………………………………………………………1 一、背景介绍…………………………………………………………………………………2 二、财务业绩的初步解析……………………………………………………………………2 三、销售利润率和期间费用的分析…………………………………………………………2 四、资产运营的财务指标……………………………………………………………………3 五、偿债能力分析……………………………………………………………………………4 六、权益乘数与融资政策分析………………………………………………………………4 七、可持续成长分析…………………………………………………………………………5 八、总结………………………………………………………………………………………5 参考文献………………………………………………………………………………………6 附录1：资产负债表 …………………………………………………………………………7 附录2：利润分配表 …………………………………………………………………………9 摘要：财务分析是以收集、审查与企业财务状况有关的信息为起点，以偿债能力与盈利能力的分析为重点，以企业会计报表为主要依据，运用专门的分析方法，系统分析和评价企业的过去和现在的经营成果、财务状况及其变动的管理行为。本文通过苏宁电器公司近三年来的财务报表分析，旨在准确把握和评价公司的财务状况和经营成果，揭示苏宁电器经营活动中存在的矛盾和问题。做出一些系统的粗略的建议，为改善经营管理提供方向和线索。本研究主要采用比率分析的方法，并结合因素分析法和趋势分析法，从上市公司最核心的指标净资产收益率入手，对公司财务业绩、资产运营效率、权益乘数与融资政策、偿债能力、可持续成长分析做全面分析。 关键字：财务分析 苏宁电器 财务比率 Abstract： Financial analysis is based on the collection, review of the financial situation and business-related information as a starting point to solvency and profitability analysis as the focus, Accounting statements to the main basis for the use of specialized analytical methods, Analysis and evaluation of the enterprises of past and present operating results, financial situation and its changes. This article through SUNING APPLIANCE nearly three years in the financial statement analysis ，Aims to accurately and evaluation of the companys financial position and operating results , By then the business activities of SUNING APPLIANCE existing contradictions and problems. Making some roughly system of advice, to improve management to provide direction and clues. This research mainly adopts ratio analysis method, and combined with factor analysis and trend analysis, the most core from listed company with the index of net assets yield, the financial performance, assets operation efficiency and equity multiplier and financing policies, solvency and sustainable growth analysis for full analysis. Key words：Financial analysis SUNING APPLIANCE financial ratios 苏宁电器财务分析报告 一、背