摘 要
近几年，随着国家和国内市场相关政策和经济体制的逐步完善，我国各个行业的发展都更为迅猛，尤其是电器行业的发展。在早初，国美电器和苏宁电器就成为了电器行业的龙头老大，在十几年的时间内建造了令人瞩目的商业王国。本次将通过分析国美电器行业在财务管理中的财务状况、经营成果和现金流量，财务报表分析也就是利用相关的报表来更深层次的整理和分析数据，所以本文通过计算填列资产负债表、利润表和现金流量表中的数据，来对该企业进行可行性分析，作出相应的判断并且最终给出针对性的意见。
关键词 国美电器 财务状况 财务报表
Abstract
In recent years, with the gradual improvement of the countries and the domestic market related policy and economic system, the development of various industries in China much more quickly, especially the development of the electrical industry. In earlier, Gome and Suning Appliance became the appliance industry leader, to build impressive business empire in ten years time. This, through the analysis of the GOME Electrical appliances industry in the financial management of financial status, operating results and cash flow, financial statement analysis is to use related reports to a deeper level of collation and analysis of data, so the calculation, fill in the column of the balance sheet, profit statement and cash flow statement in the data to the enterprise feasibility analysis, make the corresponding judgment and finally gives opinion.
Keywords GomeThe financial situation Financial statements
目 录
1 绪论………………………………………………………….. 1
2 国美电器财务报表主要项目变动情况分析……………………………….. 1
2.1 资产负债表主要项目变动分析………………………………………….. 1
2.2 利润表主要项目变动分析……………………………………………… 3
2.3 现金流量表主要项目变动分析………………………………………….. 4
3 国美电器财务指标计算分析…………………………………………. 5
3.1 偿债能力分析………………………………………………………. 5
3.2 获利能力分析………………………………………………………. 6
4 国美电器财务综合分析——杜邦分析法…………………………………. 7
5 国美电器经营管理中存在的问题及对策………………………………… 11
5.1 存在的主要问题……………………………………………………. 11
5.2 对策建议…………………………………………………………. 11
参考文献……………………………………………………….. 15
