苏宁云商财务报表分析

摘    要

企业财务报表分析随着理论与实践的不断发展，已不再局限于对财务数据进行比率分析了，而更多地是从企业财务状况质量进行全面分析，进而从管理者视角出发，通过财务报表的要素信息透视出企业的资源配置结构和发展战略意图。中国零售企业近年来一直面临着电商时代的冲击，信息时代网络技术对零售企业的影响正带来继百货商店、超级市场、连锁商店之后的第四次重大变革本文苏宁云商集团股份有限公司为例，从对企业的偿债能力的一个重要指标的角度，分析企业的偿债能力和提出合理的建议。指出公司的长期和短期偿债能力较弱，资金不出现闲置。2013，其长期债务能力增强。为此，建议苏宁管理人员，以确保在加强质量管理，合理定价的基础上，原有的产业链的良好发展，加强技术创新，寻找新的增长点，家电行业。

关键词： 偿债能力，流动性，风险，苏宁云商集团公司

Su Ningyun business financial statement analysis

ABSTRACT

   Financial statements analysis of enterprises with the development of theory and practice, is no longer confined to the ratio analysis of financial data, and is more comprehensive analysis from the quality of the financial situation of enterprises, and from the management perspective, through the letter elements of financial statements information reflects intention of enterprise resource allocation structure and development strategy. Chinese retail enterprises in recent years has been facing the era of electricity supplier impact, the information age network technology on the retail business is to bring the following department stores, supermarkets, chain stores of the fourth major changes of the Su ningyun group Limited by Share Ltd as an example, from an important index on the solvency of the enterprise’s point of view, the analysis of enterprise solvency and put forward reasonable suggestions. Pointed out that the company’s long-term and short-term solvency is weak, the funds do not appear idle. 2013, its long-term debt capacity. To this end, it is recommended Suning managers to ensure that in the strengthening of quality management, reasonable pricing, based on the original good development of the industry chain, strengthen technological innovation, looking for new growth points, the home appliance industry.

KEYWORDS：solvency, liquidity, risk, Su Ningyun group co., LTD

目    录

1 财务分析理论框架………………………………………… 1

1.1 财务分析内容…………………………………….. 1

1.2 财务分析基本方法简介……………………………… 2

1.2.1 比较分析法…………………………………. 2

1.2.2 比率分析法…………………………………. 2

1.2.3 趋势分析法…………………………………. 3

1.2.4 因素分析法…………………………………. 3

1.3 综合财务分析方法…………………………………. 3

1.3.1 沃尔综合评分法……………………………… 3

1.3.2 杜邦分析法…………………………………. 4

2 案例公司行业背景与基本情况……………………………….. 5

2.1 案例公司行业背景…………………………………. 5

2.2 案例公司基本情况…………………………………. 6

3 案例公司财务报表分析…………………………………….. 8

3.1 偿债能力分析…………………………………….. 8

3.1.1 短期偿债能力分析……………………………. 8

3.1.2 长期偿债能力分析…………………………… 10

3.2 营运能力分析……………………………………. 10

3.2.1 应收账款周转率分析…………………………. 11

3.2.2 存货周转率分析…………………………….. 11

3.2.3 总资产周转率………………………………. 12

3.3 获利能力分析……………………………………. 12

3.3.1 销售获利能力分析…………………………… 12

3.3.2 资产获利能力分析…………………………… 13

3.4 获现能力分析……………………………………. 14

4 杜邦分析法……………………………………………… 17

5 问题及建议……………………………………………… 19

参考文献…………………………………………………. 21

后    记…………………………………………………. 22

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