企业财务报表分析及改善策略——以汤臣倍健股份有限公司为案例.docVIP

企业财务报表分析及改善策略——以汤臣倍健股份有限公司为案例 张硕 延边大学经济管理学院会计学系 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 财务报表分析能够全面系统地揭示企业一定时期的财务状况、经营效果和现金流量, 有利于经营管理人员了解本单位各项任务指标的完成情况, 评价管理人员的经营业绩, 以便及时发现问题, 调整经营方向, 制定措施改善经营管理水平, 提高经济效益, 为经济预测和决策提供依据。该文从投资者的角度, 以汤臣倍健股份有限公司2011年至2015年的财务报表为基础, 运用财务效率分析法对报表进行了深入分析。同时, 将汤臣倍健股份有限公司与同行业企业进行对比, 进而评析企业的财务状况与经营业绩, 找出企业存在的问题, 并针对存在的问题为企业提出了合理化建议。 关键词： 财务报表分析; 财务效率; 能力; 对比分析; 作者简介：张硕, 女, 吉林通化人, 延边大学经济管理学院会计学系研究生。研究方向:会计报表。 (吉林延吉133002) 收稿日期：2017-02-18 Financial Statement Analysis of By-health Company Limited ZHANG Shuo College of Economics and Management, Yanbian University; Abstract： Financial statement analysis can reveals the financial position 、operating results and cash flow of the enterprises in a certain period of time comprehensively and systematically, and it is conducive to the operating and management personnel to understand the completion status of the enterprise s each task index and evaluate the business performance of the management personnel. It can be helpful to find problems in time, adjust the direction of the management and formulate measures to improve the managerial and administrative level, raise the economic benefits, and to provide the foundation for economic forecasting and decision-making. This article is based on the financial statements of By-health Company Limited from 2011 to 2015 from the perspective of investors. It does a deep analysis using the financial efficiency analysis. In the meantime, it will make a compare between By-Health Co., Ltd and the same industry enterprises, and then to make comments about the financial position and operating performance of the company, thus finding the problem of it.Whatmore, the paper will put forward valuable suggestions according the existed issues of the corporation. Keyword： financial statement analysis; financial efficiency; capacity; comparison analysis; Received： 2017-02-18 财务报表能够反映企业的财务状况、经营成果和现金流量, 但是财务报表上的数据还不能直接或全面说明企业的财务