基于格力电器财务分析的企业竞争战略探析.docVIP

摘 要 市场经济日益发展，公司在经营管理中选择竞争战略会与其公司的经济竞争力、实力有着密切的联系，同时一个公司竞争战略的选择和财务分析有着密切的联系。想要了解上市公司的财务信息，需要通过公开的网站获取其财务报表并作分析，但是分析财务报表如果只对报表上的原始数据作分析是不能获取对有用的财务信息，它需要运用经济管理学等相关知识以及财务分析方法，才能分析出隐藏在财务报表里的真实信息。 本文将珠海格力电器股份有限公司（以下简称：格力电器，原名：珠海格力电器股份有限公司）作为分析对象，首先，通过分析家电制造业的基本市场状况，通过分析家电市场竞争格局，了解格力电器发展的行业背景。然后，获取格力电器2015年-2017年财务报表，通过分析其财务能力和竞争能力得出格力电器的财务状况和企业的核心竞争能力。最后，综合 SWOT分析法和对财务报表的分析，从而推断出企业选择的竞争战略是如何获得竞争优势并提高市场竞争力。 关键词：财务分析； 格力电器； 竞争战略分析； 核心竞争力； 评价及建议 ABSTRACT With the development of market economy, a companys choice of competitive strategy in operation and management is closely related to its economic competitiveness and strength. At the same time, a companys choice of competitive strategy cannot be separated from the support of financial analysis. Through the analysis of the financial statements of listed companies will be able to get the most basic financial information, but if only for financial statement analysis report on the raw data for analysis is cant get the useful financial information, it needs to use economic and related knowledge of management and financial analysis methods, to analyze the hidden in the real information in the financial statements. This paper takes gree electric appliances as the analysis object, First, through the analysis of the basic market situation of home appliance manufacturing industry. Through the analysis of the competition in the home appliance market, gree electric appliances can understand the current situation of itself and its competitors in the home appliance industry. Secondly, based on the analysis of gree electric appliances financial statements from 2015 to 2017, the financial status and core competitiveness of gree electric appliances are obtained through the analysis of its financial capacity and competitiveness. Finally, by integrating SWOT analysis and analysis of financial statements, it can be concluded that how enterprises choose competitive strategies to gain competitive advantages and improve market competitiveness. Ke