發(fā)布時間：2018-03-23 16:10

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

【摘要】：隨著全球經濟的發(fā)展，上市公司逐漸增多，，企業(yè)的經營者、所有者以及其他利益相關者，要求對公司的經營能力、盈利能力以及償債能力有全面了解，以便掌握相關信息，做出有利的相關決策，財務報表分析體系基于這樣的需求產生。對企業(yè)財務報表分析還能預測分析企業(yè)未來盈利能力和風險水平，這恰恰是企業(yè)價值所在。所以通過財務報表分析揭示企業(yè)價值，從而使利益相關者根據評價結果進行相關決策是財務報表分析的一個重要視角。 價值評估的作用是幫助投資人和管理者進行決策。本文就是以企業(yè)價值為視角，對國美電器的財務報表進行分析。主要介紹了國美電器及所在行業(yè)的概況，說明財務報表分析與企業(yè)價值的關系，并以評價企業(yè)價值為目的對國美電器進行財務報表分析。根據評價結果，站在經營者、投資者和債權人的角度進行相應決策。本文首先介紹了該論文研究背景、研究意義、研究現狀、研究內容及方法、技術路線；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)進行分析，并進行競爭戰(zhàn)略和企業(yè)戰(zhàn)略分析；再次闡述了企業(yè)價值和財務報表分析的關系，對國美電器進行以評價企業(yè)價值為目標的財務報表分析；最后得出分析結果，并運用評價結果進行財務決策、經營決策、投資者和債權人的決策。
[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.
【學位授予單位】：哈爾濱理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.6

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本文編號：1654190