联想2013财务报表分析毕业论文.doc

本篇财务分析报告主要介绍了上市公司联想集团的基本情况，包括公司简介、所处行业环境分析、以及新浪财经上联想集团的2010年至2013年的财务报表信息，通过基本的财务分析步骤和指标进行了详细深入的分析，此公司的财务效率分析和自己的一些总结，希望能通过以上内容较为细致的了解联想公司的近年财务状况及未来发展趋势。 通过对资产负债表的水平分析和垂直分析，了解了公司的财务状况，对公司的偿债能力较差、资本结构合理、流动资金充足性较差，联想集团总资产规模不断增长，说明此期间联想集团整体运作良好，处于不断发展壮大的阶段且有继续良性发展的趋势但是联想集团资产流动性、偿债能力较强，财务风险较低，有较好的财务状况与发展前景。通过分析损益表，了解分析到公司的盈利能力比较强、盈利状况处于持续增长的态势、经营效率较高，公司在行业中的竞争地位较强、持续发展能力较好。通过分析现金流量表，了解公司获取现金和现金等价物的能力较差，企业的现金流量指标不理想，现金及现金等价物的增长不稳定，但并没有大幅度的下降，企业经营还是稳中求胜的，没有重大的决策失误不会导致企业经营不灵。但是随着企业规模的不断扩大，现金流量并没有同节奏的增长这就变相的显示企业的偿债能力的下降，一旦企业出现问题，将会带来巨大的影响。 关键词：联想集团；财务状况；财务效率；分析结论? Lenovo Groups financial statements analysis report Abstract The financial analysis of listed companies mainly introduced the basic situation of Lenovo Group , including company profiles, environmental analysis of the industry to Reuters on Lenovo s 2010-2013 financial statements of information, through the basic steps and financial analysis indicators were detailed in-depth analysis of this companys financial efficiency analysis and some of their own summary , we hope that a more detailed understanding of the content above Lenovo s recent financial position and future trends. Through the analysis of the balance sheet horizontal and vertical analysis to understand the companys financial position , the companys solvency is poor , capital structure is reasonable, adequate liquidity is poor, Lenovo Groups total assets growing size , indicating that this period Lenovo Group as a whole worked well in the continuous development and expansion stage and have continued positive development trends and Lenovo Group liquidity , solvency strong financial risk is low , a better financial position and prospects. By analyzing the income statement, understand and analyze the company’s profitability is relatively strong, good earnings growth momentum is sustained, higher operating efficiency, the company’s competitive position in the industry stronger, sustainable development capability is better. By analyzing the cash flow st