摘要
随着经济的不断地发展,我国的企业发展的非常的快,企业在经济发展的道路上占有重要的地位,财务报表对于企业的发展是非常的重要的,它更能更好的体现出一个企业发展的状况和所盈利的状态,更加能让投资者和股东更好的进行判断企业将来的发展的状况,是让别人了解这个企业的重要的通道。但是财务报表只是一张静止不变的一份表格,他是不能说话的,这时就需要对财务报表的进行分析,要对财务报表中的相关的数据进行计算、比较整理,方遍更好的分析,只有对财务报表的详细的分析,这样才能更好的得知公司的经营的现状、对于盈利或者亏损进行分析并且找到更好的问题所存在的原因,方遍公司的管理者更好的做出决定使公司发展的更好。
长虹电器股份有限公司是我国的重要的公司,本文主要通过长虹电器股份有限公司的短期偿债能力、长期偿债能力、运营能力、盈利能力这几个方面近几年的财务报表进行分析,通过对财务报表的更好的详细的分析,更够得到长虹公司存在的具体的问题,在本文的最后总结出长虹电器股份有限公司财务方面的改善的建议,希望对长虹电器股份有限公司未来更好的发展。
关键词:长虹公司 财务报表分析 财务比率
abstract
With the continuous development of economy, the development of China’s enterprises is very fast, the enterprise plays an important role in the economic development, the financial statements are very important for the development of enterprises, it can better reflect the development of an enterprise and the state of profit, investors can make more better to judge the enterprise and shareholders future development, is to make people understand the enterprise’s important channel. But the financial statements is just a static and a form, he is unable to speak, then you need to analyze financial statements, to the financial statements of the relevant data for the calculation and comparison of consolidation, analysis times better, only on the financial statements of the detailed analysis of the company’s operating status that, in order to better for the profits or losses are analyzed and the reasons to find a better problem, Party times managers make better decision to make the company develop better.
Changhong electric Limited by Share Ltd is China’s important company, this paper mainly through the Changhong electric Limited by Share Ltd short-term solvency and long-term solvency, operating capacity, profitability of these aspects in recent years the financial statements analysis, through detailed analysis of the financial statements of the better, more get specific problems existing Changhong at the end of this paper, summed up the Changhong electric Limited by Share Ltd financial aspects of the improvement suggestions, hope to develop a better future of Changhong electric Limited by Share Ltd.
Key words: Changhong financial statement analysis financial ratios
目录
1引言……………………………………………………………………………………………………… 1
2.财务报表分析的理论简介……………………………………………………………………… 1
2.1、财务报表分析的定义………………………………………………………………… 1
2.2财务报表分析的目的及作用………………………………………………………… 1
3长虹公司财务报表分析…………………………………………………………………………. 2
3.1长虹电器股份有限公司简介………………………………………………………… 2
3.2偿债能力分析……………………………………………………………………………… 3
3.2.1短期偿债能力分析…………………………………………………………….. 3
3.2.2长期偿债能力分析…………………………………………………………….. 4
3.3盈利能力分析……………………………………………………………………………… 5
3.4营运能力分析……………………………………………………………………………… 7
3.5现金流量分析……………………………………………………………………………… 8
3.5.1现金流量比率指标分析……………………………………………………… 8
3.4.2现金流量结构分析…………………………………………………………… 10
4.长虹电器股份有限公司财务改善建议………………………………………………….. 11
4.1加强负债管理能力…………………………………………………………………….. 11
4.2提高盈利管理能力…………………………………………………………………….. 11
4.3提高资产运营效率…………………………………………………………………….. 11
5总结……………………………………………………………………………………………………. 12
参考文献……………………………………………………………………………………………….. 13
辞谢………………………………………………………………………………………………………. 15