浙江苏泊尔股份有限公司财务报表分析.doc

PAGE PAGE 36 浙江苏泊尔股份有限公司财务报表分析 摘要：财务报表固然能够将企业的财务状况和经营成效的相关资料提供给使用者，然而要从企业利益角度出发，完整地了解企业的经营近况并更好地成长，财务报表分析不可或缺。 财务报表分析是以企业财务报表反映出的财务指标为主要计算依据，对企业的财务状态和经营状态进行分析，以便反映出企业在经营过程中的成长轨迹，从而为企业优化财务管理工作和改善工作方法做出建议。 本文对浙江苏泊尔股份有限公司2011至2015年五年间的财务报表数据进行分析，计算出相关的财务比率和分析企业的偿债能力、营运能力、盈利能力、发展能力，最后使用杜邦分析法分析企业主要财务指标数据之间的联系，从财务专业角度对企业的财务状态和经营业绩进行说明，为企业的可持续发展提供参考意见。 关键词：浙江苏泊尔股份有限公司；财务报表分析；指标分析；杜邦分析 中图分类号：F275.5 Financial Statement Analysis of ZheJiang Supor Co., Ltd Abstract: Even though financial statement can provide related information about the enterprise’s financial standing and results of operation, but from the stand of business interests to fully understand the business situation and get better development, financial statement analysis is indispensable. Financial statement analysis is in view of enterprise’s financial index which are reflected from the financial statements as the main basis to analysis the enterprise’s financial standing and results of operation. In order to reflect the development track of firm in the course of management, so that we can make up recommdations for enterprises to optimize financial management word and improve word methods. In this article, we are going to analyze Zhejiang Supor Co.,ltd’s financial statement data from the period of 2011 to 2015 five-year to calculate the relevant financial ratios and analyze the solvency, operating capacity, profitability, development capacity of enterprises. And using DuPont analysis Contact analysis of enterprise data between the main financial indicators, combined with the industry environment of home appliance industry, from the perspective of financial point to analyze the professional development of enterprises and the lack, to provide reference for the sustainable development of enterprises. Keywords: Zhejiang Supor Co., Ltd. ; financial statement analysis ; Index analysis ; DuPont analysis Classification: F275.5 1 引言 1.1 研究背景及意义 伴随着社会经济迅猛发展和全球经济呈现明显一体化趋势，我国的经济体制也进一步完善，国民收入水平显著提升。大环境下企业所需要面对的危机和机遇更大，企业的