摘要
摘要内容:随着改革开放的进程,民营企业逐走进我们。三十年的风风雨雨,它好似一粒饱满的种子,沐浴着新时代的阳光,正以其强大的生命力破土而出。慢慢生根发芽,用自己的力量对社会经济做出贡献,日益成为我国经济发展的璀璨新星。企业的偿债能力、资本结构、经营效率、盈利能力、投资收益、现金保障能力、利润构成已经是投资者和消费者所关注的重点,虽然近几年我国各大企业在财务管理方面有所提升,但是部分大型企业的财务管理仍旧存在一定的问题,因此,对于财务管理的问题尤其是财务报表的问题,是企业亟待解决的。
关键词:华为技术有限公司;财务报表分析;财务管理
Abstract
Accompanied with the process of reform and opening up, private enterprises gradually coming to us. Thirty years of ups and downs, it is like a seed of the full, bathed in the sunshine of the new era, with its strong vitality to break ground. Slowly take root, with their own power to contribute to the social economy, has increasingly become the shining star of China’s economic development. With the adjustment of the policy reform, the market competition is intense, enterprise scale is gradually expanding, technology upgrade gradually. Enterprise’s solvency, capital structure, management efficiency, profitability and return on investment, cash support capacity and profit has been the focus of attention by investors and consumers. We have a lot of problems need to be solved, especially financial management aspects of the problem is very serious. In this article by huawei technologies co., LTD. 2013-2013, on the basis of the financial statements analysis of huawei company financial management, the main problems and causes and proposed solutions.
Key words:Huawei Technologies Co., Ltd.; Financial statement analysis; Enterprise index
目 录
一、绪论………………………………………………………… 1
(一)课题背景及意义………………………………………….. 1
(二)本文研究目标、内容及方法…………………………………. 2
二、财务报表分析理论基础………………………………………….. 3
(一)财务报表分析及作用………………………………………. 3
1.资产负债表………………………………………………. 3
2.利润表………………………………………………….. 3
3.现金流量表………………………………………………. 3
4.所有者权益变动…………………………………………… 3
5.财务报表及附注…………………………………………… 3
(二)财务报表分析方法………………………………………… 4
三、华为技术公司财务报表分析与评价…………………………………. 4
(一)公司名称简介及发展历程…………………………………… 4
1.公司简介………………………………………………… 4
2.公司发展历程……………………………………………. 5
(二)公司财报分析(2013-2015)………………………………… 6
1.资产负债表分析……………………………………………… 6
2.利润表分析…………………………………………………. 6
3.现金流量表分析……………………………………………… 7
(三)华为技术公司财务指标分析…………………………………. 8
1.盈利能力分析…………………………………………….. 8
2.偿债能力分析…………………………………………….. 8
3.营运能力分析…………………………………………….. 8
4.增长能力分析…………………………………………….. 8
四、财务管理存在的问题及对策………………………………………. 9
(一)华为技术有限公司财务管理存在的问题………………………… 9
1.财务风险较高…………………………………………….. 9
2.资产管理能力较低…………………………………………. 9
3.费用控制的较差…………………………………………… 9
(二)解决华为技术有限公司财务管理存在问题对策…………………… 9
1.强化应收账款…………………………………………….. 9
2.资产管理能力方面的对策建议……………………………….. 10
3.加强技术系统的整合………………………………………. 10
结论…………………………………………………………… 11
致谢…………………………………………………………… 13