耐克公司财务报表分析.pdfVIP

耐克公司的财务报表剖析 姓名自己填××× 摘 要:随着我国市场经济体制的深化以及资本市场的快速开展，企业外部环境发 作了庞大变化。财务报表剖析不只是企业外部的一项基础任务，而且对财政、税 务、银行、审计及企业主管部门和广阔投资者片面了解企业消费运营状况，正确 评价企业绩效，从外部推进企业挖潜增效和改善管理起着不可替代的作用。但是 单纯从财务报表的复杂数字和文字上得不出实质性的效果，而要应用一定的剖析 方法和剖析技巧，同时结合实践状况，正确看法财务报表自身的局限性和非正常 影响要素，对资产负债表、利润表和现金流量表停止片面综合剖析，以便做出迷 信决策，这个系统的静态进程就是财务报表剖析。 本文以耐克公司为例，从财务剖析的外延入手，引见了企业财务剖析的基础资 料以及目前常用的财务剖析方法。对现行常用财务剖析目的停止了详细的剖析研 讨，并运用财务比率剖析目的对耐克公司综合财务状况停止剖析和评价。最后， 剖析了常用财务比率剖析存在的局限性，并从企业偿债才干、营运才干和盈利才 干等几个方面对其目的提出了改良建议。运用财务目的来评价企业的全体盈利才 干、偿债才干、资产的营运效率、资产周转率、现金流量以及继续开展才干停止 剖析等探求如何停止财务报表剖析，并对财务报表剖析的局限性和影响要素提出 自己的观念。 关键词：财务报表；财务报表剖析；财务目的；局限性 Nike company financial statement analysis Abstract ：With deepening of market economy system in our country and the rapid development of capital market, great changes have taken place in enterprise external environment. Financial statement analysis is not only a basic work within the enterprise, and the fiscal, taxation, banking, audit and enterprise to fully understand the enterprise production and management departments and the broad masses of investors, the correct evaluation of enterprise performance, from the outside to promote enterprise development efficiency and improving management plays an irreplaceable role. But pure simple Numbers and words from the financial statements are not substantial results, and to take advantage of certain methods and analysis skills, combined with the actual situation at the same time, the correct understanding the limitations and abnormal factors of financial statements, the balance sheet, income statement and statement of cash flows to conduct a comprehensive comprehensive analysis, in order to make scientific decision, the system is the dynamic process of financial statement analysis. Based on Nike company as an example, this paper from the definition of the