论文总字数：49571字

摘 要

企业的财务报告能够较完整地反映一个企业的基本财务状况、经营成果、现金流量的情况以及其他一些财务状况信息；企业管理者要结合公司的实际情况，利用不同的财务指标分析方法，对公司财务状况进行全面的综合分析。

本文将选取格力电器等30家家电企业上市公司2010-2014年的财务报告作为研究对象，以财务报告中的资产负债表和利润表为目标，并通过选取的12个财务指标进行综合分析，通过财务指标比率分析、财务结构预算表、沃尔评分法和杜邦分析体系对格力电器及家电行业的财务状况进行分析与评价；通过对格力电器的财务状况的分析并与家电行业进行比较，寻找格力电器的优势与不足，为格力电器的预期发展提供意见与建议。2010-2014年格力电器的沃尔评分分别是115.72分，121.44分，115.29分，128.29分，121.39分，家电行业分别是82.23分，84.95分，85.35分 ，95.71分，101.55分，通过分析发现格力电器的财务状况在行业中处于领先，综合得分远高于行业平均值，未来发展趋势优异；但负债比率较高，对企业偿债能力造成很大压力，需要进一步调整负债结构，提高股东权益。

关键词： 财务报告；沃尔评分法；财务状况；综合分析

A Comprehensive Analysis of The Financial Situation of GREE Electric Appliances

Abstract

The financial reports of enterprises can better reflect an enterprise the basic financial position, operating results, cash flow and other financial information; enterprise management should be combined with the company"s actual situation, using different financial index analytical method, on the financial status of the company for a comprehensive analysis.

2010-2014 reports from this article will select the Gree Electric appliances such as the 30 household electrical appliance enterprises listed companies as the research object, its financial report in the balance sheet and the profit table as the goal, and through the selected 12 financial indicators were analyzed, through the analysis of financial ratios and financial budget table structure, wal Mart scores and DuPont analysis system of financial status of Gree Electric appliances and household appliances industry for analysis and evaluation; and compared with the home appliance industry through analysis of the financial situation of Gree Electric appliances, find Gree Electric appliances and the advantages and shortcomings, in order to provide advice and suggestion for the expected development of Gree Electric appliances. 2010-2014 Gree wal score was 11.572 points, 121.44, 115.29, 12.829, 121.39, household electrical appliance industry respectively is 82 points, 84.95 and 85.35% and 95.71 points, classification of 101.55, through the analysis found that the financial situation of the Gree Electric appliances in the industry are in a leading, comprehensive score is much higher than the industry average, the future development trend of excellent; but, the debt ratio is higher, the solvency of enterprises caused a lot of pressure, need to further adjust the debt structure, enhance shareholder rights and interests.

Keywords： Financial Report；Wall Marking Way；Financial Situation；Comprehensive Analysis

目 录

摘要 I

Abstract II

目 录 III

第一章 绪论 1

1.1研究的背景与目的 1

1.1.1研究背景 1

1.1.2研究目的 1

1.2研究内容 1

1.3创新与不足 2

第二章 财务指标的选取与处理 3

2.1财务指标的选取 3

2.2财务指标的赋值 3

第三章 格力电器背景介绍 5

3.1格力电器集团简介 5

3.2格力电器财务报告 5

第四章 格力电器财务状况分析 7

4.1负债能力分析 7

4.2营运能力分析 8

4.3盈利能力分析 9

4.4发展能力分析 9

4.5本章小结 10

第五章 格力电器财务分析 11

5.1格力电器财务结构 11

5.2财务指标综合分析 12

5.2.1沃尔评分法 12

5.2.2杜邦分析法 13

5.3本章小结 14

第六章 家电行业财务结构分析 15

6.1.家电行业财务状况分析与格力电器对比 15

6.2家电行业财务指标标准值 16

6.3家电行业综合评分 17

6.4本章小结 18

第七章 总论 19

致 谢 20

参考文献 21

附 录 22

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