财务管理本科毕业论文-国美电器财务分析.doc

PAGE PAGE 26 河南财经政法大学成功学院本科生毕业论文 国美电器财务分析 院系名称 管理系 姓　　名 学　　号 专　　业 财务管理 指导教师 2012年3月21日 摘　要 随着世界经济的多样化，全球化以及一体化的发展态势，金融市场也渐具规范化、国际化及透明化，企业财务报表分析在企业财务管理中的地位越来越重要。而财务分析属于公司等组织经营管理的重要组成部分，是一项专业性、综合性、技术性以及实践性都很强的工作，系特定主体为实现一定的目的，以公司的财务报表及其他有关资料为依据，运用科学合理的有效的方法，对公司等组织的财务状况与弹性、经营成果与绩效、营运水平与效率、商业信用与风险、发展趋势与潜力，以及财务总体情况进行系统化分析和专业性评价的管理活动。文章结合上市公司国美电器控股有限公司2008至2010年度财务报表，利用财务报表提供的基本信息，分析各项财务指标，进行横向和纵向分析比较，并对国美电器的偿债能力，盈利能力，营运能力及发展能力进行综合分析，大致了解该公司的经营情况，并提出解决问题的方法和对未来发展的建议。 关键词：财务报表、财务报表分析、经营情况、发展情况  Abstract As the diversity of the world economy, globalization and integration development situation, and financial markets are also gradually with standardization and internationalization and transparent, enterprise financial statement analysis enterprise financial management in the position of the more and more important. And the financial analysis belongs to the company, the organization and management is an important part of a comprehensive, professional, technical and practical are strong work, is a specific subject to achieve a certain purpose, the companys financial statements and other relevant material as the basis, use of science reasonable and effective methods, such as the organization of the company financial situation and elastic, results of operation and performance, operation level and efficiency, commercial credit and risk, development trend and potential, and the overall financial situation of systemic analysis and evaluation of the professional management activities. Combining with the listed company Gome electrical appliances holding LTD from 2008 to 2010 annual financial statements, using the financial statements of the basic information provided, analyzes the financial indicators, transverse and longitudinal comparison analysis, and the Gomes solvency, profitability, operation ability and development ability of comprehensive analysis, the companys business general idea, and put forward the methods to solve the problems and the future development Suggestions