【摘要】：財(cái)務(wù)報(bào)表是企業(yè)經(jīng)營(yíng)活動(dòng)的縮影,是傳遞會(huì)計(jì)信息的根據(jù)。根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)——財(cái)務(wù)報(bào)表列報(bào)》的規(guī)定,財(cái)務(wù)報(bào)表是具有一定結(jié)構(gòu)和格式的、定期編制的用來(lái)反映企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的一種書(shū)面文件。①財(cái)務(wù)報(bào)表由資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表以及附注等組成。②會(huì)計(jì)信息使用者可以利用財(cái)務(wù)報(bào)表獲取自己所需要的會(huì)計(jì)信息。值得注意的是財(cái)務(wù)報(bào)表表面所提供的數(shù)字和文字,往往只能反映企業(yè)最基本的狀況,甚至?xí)?jì)信息者若只片面關(guān)注某些信息還容易被誤導(dǎo)。因此,他們?nèi)粝氆@得更全面更深層次的信息,除了要會(huì)使用一些分析方法外,還要認(rèn)識(shí)到財(cái)務(wù)報(bào)表本身的局限性和一些非正常影響因素,綜合企業(yè)自身的實(shí)際情況,對(duì)企業(yè)的真實(shí)狀況做出系統(tǒng)周密的財(cái)務(wù)分析,以便作出更加穩(wěn)妥的決策。其中,掌握一定的分析方法和技巧,是會(huì)計(jì)信息使用者必備的專(zhuān)業(yè)技能,也是會(huì)計(jì)信息使用者更容易掌控的一部分。 這種以企業(yè)的財(cái)務(wù)報(bào)表和相關(guān)資料為基礎(chǔ)數(shù)據(jù),采用一定的分析方法,利用財(cái)務(wù)報(bào)表獲取自己需要的會(huì)計(jì)信息,分析企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的變化趨勢(shì)及形成的原因,并對(duì)其作出綜合評(píng)價(jià)的這種過(guò)程叫做財(cái)務(wù)報(bào)表分析。③其最終的目標(biāo)是幫助會(huì)計(jì)信息使用者評(píng)估企業(yè)的發(fā)展?jié)摿?預(yù)測(cè)企業(yè)未來(lái)的發(fā)展方向,為會(huì)計(jì)信息使用者作出決策起了必不可少的重要作用。 論文主要分為五個(gè)部分,第一部分的緒論主要闡述了選題的背景和研究意義；財(cái)務(wù)報(bào)表分析的起源和發(fā)展；本文研究目的、研究?jī)?nèi)容和方法；第二部分介紹了財(cái)務(wù)報(bào)表分析的相關(guān)概念,包括財(cái)務(wù)報(bào)表分析的分類(lèi)、意義,財(cái)務(wù)報(bào)表分析中最常用的幾種分析方法。第三部分對(duì)蘇寧云商集團(tuán)股份有限公司財(cái)務(wù)報(bào)表進(jìn)行了具體分析與評(píng)價(jià)。包括盈利能力分析、償債能力分析、營(yíng)運(yùn)能力分析、成長(zhǎng)能力分析等。除了介紹了各種指標(biāo)的概念和計(jì)算方法外,根據(jù)蘇寧的各個(gè)指標(biāo)做了一一分析,并給出了自己的評(píng)價(jià)。第四部分將蘇寧和國(guó)美的財(cái)務(wù)指標(biāo)進(jìn)行了對(duì)比分析。全面的揭示了蘇寧的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量及與同行企業(yè)的對(duì)比,讓蘇寧的財(cái)務(wù)指標(biāo)更有說(shuō)服力。第五部分是在以上分析的基礎(chǔ)上,總結(jié)蘇寧財(cái)務(wù)管理中存在的問(wèn)題及對(duì)策,希望對(duì)蘇寧的發(fā)展有所幫助,并對(duì)其他企業(yè)提供一點(diǎn)借鑒作用。
[Abstract]:Financial statements are the epitome of business activities and the basis for transferring accounting information. In accordance with the provisions of Accounting Standards for Enterprises No. 30-presentation of financial statements, financial statements have a certain structure and format and are prepared regularly to reflect the financial position of enterprises. A written document on operating results and cash flows. 1 Financial statements consist of a balance sheet, an income statement, a cash flow statement, Accounting information users can use financial statements to obtain the accounting information they need. It is worth noting that the figures and words provided on the surface of the financial statements can only reflect the most basic situation of the enterprise, even if the accounting information only pays attention to some information, it is easy to be misled. Therefore, if they want to obtain more comprehensive and deeper information, they should not only use some analytical methods, but also recognize the limitations of the financial statements themselves and some abnormal influencing factors, and integrate the actual situation of the enterprise itself. Make a systematic and thorough financial analysis of the true state of the business to make more sound decisions. Among them, mastering certain analytical methods and techniques is the necessary professional skill of accounting information users, and it is also a part of accounting information users to control more easily. This kind of enterprise financial statements and related information as the basis of data, using a certain analysis method, using the financial statements to obtain their own needs of accounting information, analysis of the financial situation of the enterprise, The changing trend of operating results and cash flows and the reasons for their formation are called financial statement analysis. 3 the ultimate goal of the process is to help accounting information users assess the development potential of an enterprise. Forecasting the future development direction of enterprises plays an essential role in accounting information users' decision-making. The introduction of the first part mainly expounds the background and research significance of the topic, the origin and development of financial statement analysis, the purpose of the research, the content and method of the research. The second part introduces the related concepts of financial statement analysis, including the classification and significance of financial statement analysis, and the most commonly used analysis methods in financial statement analysis. The third part analyzes and evaluates the financial statements of Su Ning Yunshang Group Co., Ltd. Including profitability analysis, solvency analysis, operating capacity analysis, growth capacity analysis, etc. In addition to introducing the concepts and calculation methods of various indexes, this paper analyzes each index according to Su Ning, and gives its own evaluation. The fourth part compares Su Ning and Gome's financial index. It comprehensively reveals Su Ning's financial situation, operating results and cash flow, as well as the comparison with other enterprises, which makes Su Ning's financial indicators more convincing. On the basis of the above analysis, the fifth part summarizes the problems and countermeasures in Su Ning's financial management, hoping to be helpful to the development of Su Ning and providing some reference to other enterprises.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275;F724.6;F426.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 時(shí)軍;;上市公司財(cái)務(wù)報(bào)表分析探究——以通葡股份有限責(zé)任公司為例[J];財(cái)會(huì)通訊;2010年20期

2 楊曉;;新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)分析的研究[J];公用事業(yè)財(cái)會(huì);2009年01期

3 王建新;;新會(huì)計(jì)準(zhǔn)則的特點(diǎn)及與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的比較分析(六)[J];財(cái)務(wù)與會(huì)計(jì);2007年03期

4 張娜;;財(cái)務(wù)分析視角下的償債、營(yíng)運(yùn)和獲利等能力的分析指標(biāo)[J];商業(yè)經(jīng)濟(jì);2009年14期

5 馬駿捷;;大型鋼鐵集團(tuán)的財(cái)務(wù)管理存在的問(wèn)題及對(duì)策研究[J];中國(guó)外資;2011年23期

相關(guān)碩士學(xué)位論文 前1條

1 王雪;青島啤酒股份有限公司財(cái)務(wù)分析[D];財(cái)政部財(cái)政科學(xué)研究所;2013年

，

本文編號(hào)：2400590