本文選題：國美電器　切入點(diǎn)：企業(yè)價(jià)值　出處：《哈爾濱理工大學(xué)》2014年碩士論文

【摘要】：隨著全球經(jīng)濟(jì)的發(fā)展，上市公司逐漸增多，，企業(yè)的經(jīng)營者、所有者以及其他利益相關(guān)者，要求對公司的經(jīng)營能力、盈利能力以及償債能力有全面了解，以便掌握相關(guān)信息，做出有利的相關(guān)決策，財(cái)務(wù)報(bào)表分析體系基于這樣的需求產(chǎn)生。對企業(yè)財(cái)務(wù)報(bào)表分析還能預(yù)測分析企業(yè)未來盈利能力和風(fēng)險(xiǎn)水平，這恰恰是企業(yè)價(jià)值所在。所以通過財(cái)務(wù)報(bào)表分析揭示企業(yè)價(jià)值，從而使利益相關(guān)者根據(jù)評價(jià)結(jié)果進(jìn)行相關(guān)決策是財(cái)務(wù)報(bào)表分析的一個(gè)重要視角。 價(jià)值評估的作用是幫助投資人和管理者進(jìn)行決策。本文就是以企業(yè)價(jià)值為視角，對國美電器的財(cái)務(wù)報(bào)表進(jìn)行分析。主要介紹了國美電器及所在行業(yè)的概況，說明財(cái)務(wù)報(bào)表分析與企業(yè)價(jià)值的關(guān)系，并以評價(jià)企業(yè)價(jià)值為目的對國美電器進(jìn)行財(cái)務(wù)報(bào)表分析。根據(jù)評價(jià)結(jié)果，站在經(jīng)營者、投資者和債權(quán)人的角度進(jìn)行相應(yīng)決策。本文首先介紹了該論文研究背景、研究意義、研究現(xiàn)狀、研究內(nèi)容及方法、技術(shù)路線；其次描述國美電器概況，對國美電器所在的家電連鎖業(yè)行業(yè)進(jìn)行分析，并進(jìn)行競爭戰(zhàn)略和企業(yè)戰(zhàn)略分析；再次闡述了企業(yè)價(jià)值和財(cái)務(wù)報(bào)表分析的關(guān)系，對國美電器進(jìn)行以評價(jià)企業(yè)價(jià)值為目標(biāo)的財(cái)務(wù)報(bào)表分析；最后得出分析結(jié)果，并運(yùn)用評價(jià)結(jié)果進(jìn)行財(cái)務(wù)決策、經(jīng)營決策、投資者和債權(quán)人的決策。
[Abstract]:With the development of the global economy, the number of listed companies is gradually increasing. The operators, owners and other stakeholders of the enterprises require a comprehensive understanding of the company's operating ability, profitability and solvency in order to have relevant information. Making favorable related decisions, the financial statement analysis system is based on such a demand. The analysis of financial statements can also predict and analyze the future profitability and risk level of the enterprise. Therefore, it is an important angle of view for financial statement analysis to reveal the enterprise value through financial statement analysis so that stakeholders can make relevant decisions according to the evaluation results. The function of value evaluation is to help investors and managers to make decisions. This paper analyzes the financial statements of Gome from the perspective of enterprise value. To explain the relationship between financial statement analysis and enterprise value, and to analyze the financial statements of Gome in order to evaluate the enterprise value. This paper first introduces the research background, research significance, research status, research contents and methods, technical route, and then describes the general situation of Gome. This paper analyzes the chain industry of household appliances in which Gome is located, analyzes the competition strategy and enterprise strategy, and expounds the relationship between the enterprise value and the analysis of financial statements. This paper analyzes the financial statements of Gome with the aim of evaluating the value of the enterprise, and finally obtains the results of the analysis, and uses the evaluation results to make financial decisions, business decisions, and decisions of investors and creditors.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.6

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