苏宁云商集团股份有限公司财务报表的分析与评价
发布时间：2019-01-04 17:41
【摘要】：财务报表是企业经营活动的缩影,是传递会计信息的根据。根据《企业会计准则第30号——财务报表列报》的规定,财务报表是具有一定结构和格式的、定期编制的用来反映企业财务状况、经营成果和现金流量的一种书面文件。①财务报表由资产负债表、利润表、现金流量表、所有者权益变动表以及附注等组成。②会计信息使用者可以利用财务报表获取自己所需要的会计信息。值得注意的是财务报表表面所提供的数字和文字,往往只能反映企业最基本的状况,甚至会计信息者若只片面关注某些信息还容易被误导。因此,他们若想获得更全面更深层次的信息,除了要会使用一些分析方法外,还要认识到财务报表本身的局限性和一些非正常影响因素,综合企业自身的实际情况,对企业的真实状况做出系统周密的财务分析,以便作出更加稳妥的决策。其中,掌握一定的分析方法和技巧,是会计信息使用者必备的专业技能,也是会计信息使用者更容易掌控的一部分。 这种以企业的财务报表和相关资料为基础数据,采用一定的分析方法,利用财务报表获取自己需要的会计信息,分析企业财务状况、经营成果和现金流量的变化趋势及形成的原因,并对其作出综合评价的这种过程叫做财务报表分析。③其最终的目标是帮助会计信息使用者评估企业的发展潜力,预测企业未来的发展方向,为会计信息使用者作出决策起了必不可少的重要作用。 论文主要分为五个部分,第一部分的绪论主要阐述了选题的背景和研究意义；财务报表分析的起源和发展；本文研究目的、研究内容和方法；第二部分介绍了财务报表分析的相关概念,包括财务报表分析的分类、意义,财务报表分析中最常用的几种分析方法。第三部分对苏宁云商集团股份有限公司财务报表进行了具体分析与评价。包括盈利能力分析、偿债能力分析、营运能力分析、成长能力分析等。除了介绍了各种指标的概念和计算方法外,根据苏宁的各个指标做了一一分析,并给出了自己的评价。第四部分将苏宁和国美的财务指标进行了对比分析。全面的揭示了苏宁的财务状况、经营成果和现金流量及与同行企业的对比,让苏宁的财务指标更有说服力。第五部分是在以上分析的基础上,总结苏宁财务管理中存在的问题及对策,希望对苏宁的发展有所帮助,并对其他企业提供一点借鉴作用。
[Abstract]:Financial statements are the epitome of business activities and the basis for transferring accounting information. In accordance with the provisions of Accounting Standards for Enterprises No. 30-presentation of financial statements, financial statements have a certain structure and format and are prepared regularly to reflect the financial position of enterprises. A written document on operating results and cash flows. 1 Financial statements consist of a balance sheet, an income statement, a cash flow statement, Accounting information users can use financial statements to obtain the accounting information they need. It is worth noting that the figures and words provided on the surface of the financial statements can only reflect the most basic situation of the enterprise, even if the accounting information only pays attention to some information, it is easy to be misled. Therefore, if they want to obtain more comprehensive and deeper information, they should not only use some analytical methods, but also recognize the limitations of the financial statements themselves and some abnormal influencing factors, and integrate the actual situation of the enterprise itself. Make a systematic and thorough financial analysis of the true state of the business to make more sound decisions. Among them, mastering certain analytical methods and techniques is the necessary professional skill of accounting information users, and it is also a part of accounting information users to control more easily. This kind of enterprise financial statements and related information as the basis of data, using a certain analysis method, using the financial statements to obtain their own needs of accounting information, analysis of the financial situation of the enterprise, The changing trend of operating results and cash flows and the reasons for their formation are called financial statement analysis. 3 the ultimate goal of the process is to help accounting information users assess the development potential of an enterprise. Forecasting the future development direction of enterprises plays an essential role in accounting information users' decision-making. The introduction of the first part mainly expounds the background and research significance of the topic, the origin and development of financial statement analysis, the purpose of the research, the content and method of the research. The second part introduces the related concepts of financial statement analysis, including the classification and significance of financial statement analysis, and the most commonly used analysis methods in financial statement analysis. The third part analyzes and evaluates the financial statements of Su Ning Yunshang Group Co., Ltd. Including profitability analysis, solvency analysis, operating capacity analysis, growth capacity analysis, etc. In addition to introducing the concepts and calculation methods of various indexes, this paper analyzes each index according to Su Ning, and gives its own evaluation. The fourth part compares Su Ning and Gome's financial index. It comprehensively reveals Su Ning's financial situation, operating results and cash flow, as well as the comparison with other enterprises, which makes Su Ning's financial indicators more convincing. On the basis of the above analysis, the fifth part summarizes the problems and countermeasures in Su Ning's financial management, hoping to be helpful to the development of Su Ning and providing some reference to other enterprises.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F724.6;F426.6
本文编号：2400590
[Abstract]:Financial statements are the epitome of business activities and the basis for transferring accounting information. In accordance with the provisions of Accounting Standards for Enterprises No. 30-presentation of financial statements, financial statements have a certain structure and format and are prepared regularly to reflect the financial position of enterprises. A written document on operating results and cash flows. 1 Financial statements consist of a balance sheet, an income statement, a cash flow statement, Accounting information users can use financial statements to obtain the accounting information they need. It is worth noting that the figures and words provided on the surface of the financial statements can only reflect the most basic situation of the enterprise, even if the accounting information only pays attention to some information, it is easy to be misled. Therefore, if they want to obtain more comprehensive and deeper information, they should not only use some analytical methods, but also recognize the limitations of the financial statements themselves and some abnormal influencing factors, and integrate the actual situation of the enterprise itself. Make a systematic and thorough financial analysis of the true state of the business to make more sound decisions. Among them, mastering certain analytical methods and techniques is the necessary professional skill of accounting information users, and it is also a part of accounting information users to control more easily. This kind of enterprise financial statements and related information as the basis of data, using a certain analysis method, using the financial statements to obtain their own needs of accounting information, analysis of the financial situation of the enterprise, The changing trend of operating results and cash flows and the reasons for their formation are called financial statement analysis. 3 the ultimate goal of the process is to help accounting information users assess the development potential of an enterprise. Forecasting the future development direction of enterprises plays an essential role in accounting information users' decision-making. The introduction of the first part mainly expounds the background and research significance of the topic, the origin and development of financial statement analysis, the purpose of the research, the content and method of the research. The second part introduces the related concepts of financial statement analysis, including the classification and significance of financial statement analysis, and the most commonly used analysis methods in financial statement analysis. The third part analyzes and evaluates the financial statements of Su Ning Yunshang Group Co., Ltd. Including profitability analysis, solvency analysis, operating capacity analysis, growth capacity analysis, etc. In addition to introducing the concepts and calculation methods of various indexes, this paper analyzes each index according to Su Ning, and gives its own evaluation. The fourth part compares Su Ning and Gome's financial index. It comprehensively reveals Su Ning's financial situation, operating results and cash flow, as well as the comparison with other enterprises, which makes Su Ning's financial indicators more convincing. On the basis of the above analysis, the fifth part summarizes the problems and countermeasures in Su Ning's financial management, hoping to be helpful to the development of Su Ning and providing some reference to other enterprises.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F724.6;F426.6
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