【摘要】：財務報表是企業(yè)經營活動的縮影,是傳遞會計信息的根據。根據《企業(yè)會計準則第30號——財務報表列報》的規(guī)定,財務報表是具有一定結構和格式的、定期編制的用來反映企業(yè)財務狀況、經營成果和現金流量的一種書面文件。①財務報表由資產負債表、利潤表、現金流量表、所有者權益變動表以及附注等組成。②會計信息使用者可以利用財務報表獲取自己所需要的會計信息。值得注意的是財務報表表面所提供的數字和文字,往往只能反映企業(yè)最基本的狀況,甚至會計信息者若只片面關注某些信息還容易被誤導。因此,他們若想獲得更全面更深層次的信息,除了要會使用一些分析方法外,還要認識到財務報表本身的局限性和一些非正常影響因素,綜合企業(yè)自身的實際情況,對企業(yè)的真實狀況做出系統(tǒng)周密的財務分析,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,是會計信息使用者必備的專業(yè)技能,也是會計信息使用者更容易掌控的一部分。 這種以企業(yè)的財務報表和相關資料為基礎數據,采用一定的分析方法,利用財務報表獲取自己需要的會計信息,分析企業(yè)財務狀況、經營成果和現金流量的變化趨勢及形成的原因,并對其作出綜合評價的這種過程叫做財務報表分析。③其最終的目標是幫助會計信息使用者評估企業(yè)的發(fā)展?jié)摿?預測企業(yè)未來的發(fā)展方向,為會計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；財務報表分析的起源和發(fā)展；本文研究目的、研究內容和方法；第二部分介紹了財務報表分析的相關概念,包括財務報表分析的分類、意義,財務報表分析中最常用的幾種分析方法。第三部分對蘇寧云商集團股份有限公司財務報表進行了具體分析與評價。包括盈利能力分析、償債能力分析、營運能力分析、成長能力分析等。除了介紹了各種指標的概念和計算方法外,根據蘇寧的各個指標做了一一分析,并給出了自己的評價。第四部分將蘇寧和國美的財務指標進行了對比分析。全面的揭示了蘇寧的財務狀況、經營成果和現金流量及與同行企業(yè)的對比,讓蘇寧的財務指標更有說服力。第五部分是在以上分析的基礎上,總結蘇寧財務管理中存在的問題及對策,希望對蘇寧的發(fā)展有所幫助,并對其他企業(yè)提供一點借鑒作用。
[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.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F724.6;F426.6

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本文編號：2400590