基于企业价值视角的国美电器财务报表分析

发布时间：2018-03-23 16:10

本文选题：国美电器　切入点：企业价值　出处：《哈尔滨理工大学》2014年硕士论文

【摘要】：随着全球经济的发展，上市公司逐渐增多，，企业的经营者、所有者以及其他利益相关者，要求对公司的经营能力、盈利能力以及偿债能力有全面了解，以便掌握相关信息，做出有利的相关决策，财务报表分析体系基于这样的需求产生。对企业财务报表分析还能预测分析企业未来盈利能力和风险水平，这恰恰是企业价值所在。所以通过财务报表分析揭示企业价值，从而使利益相关者根据评价结果进行相关决策是财务报表分析的一个重要视角。价值评估的作用是帮助投资人和管理者进行决策。本文就是以企业价值为视角，对国美电器的财务报表进行分析。主要介绍了国美电器及所在行业的概况，说明财务报表分析与企业价值的关系，并以评价企业价值为目的对国美电器进行财务报表分析。根据评价结果，站在经营者、投资者和债权人的角度进行相应决策。本文首先介绍了该论文研究背景、研究意义、研究现状、研究内容及方法、技术路线；其次描述国美电器概况，对国美电器所在的家电连锁业行业进行分析，并进行竞争战略和企业战略分析；再次阐述了企业价值和财务报表分析的关系，对国美电器进行以评价企业价值为目标的财务报表分析；最后得出分析结果，并运用评价结果进行财务决策、经营决策、投资者和债权人的决策。
[Abstract]:With the development of the global economy, the number of listed companies is gradually increasing. The operators, owners and other stakeholders of the enterprises require a comprehensive understanding of the company's operating ability, profitability and solvency in order to have relevant information. Making favorable related decisions, the financial statement analysis system is based on such a demand. The analysis of financial statements can also predict and analyze the future profitability and risk level of the enterprise. Therefore, it is an important angle of view for financial statement analysis to reveal the enterprise value through financial statement analysis so that stakeholders can make relevant decisions according to the evaluation results. The function of value evaluation is to help investors and managers to make decisions. This paper analyzes the financial statements of Gome from the perspective of enterprise value. To explain the relationship between financial statement analysis and enterprise value, and to analyze the financial statements of Gome in order to evaluate the enterprise value. This paper first introduces the research background, research significance, research status, research contents and methods, technical route, and then describes the general situation of Gome. This paper analyzes the chain industry of household appliances in which Gome is located, analyzes the competition strategy and enterprise strategy, and expounds the relationship between the enterprise value and the analysis of financial statements. This paper analyzes the financial statements of Gome with the aim of evaluating the value of the enterprise, and finally obtains the results of the analysis, and uses the evaluation results to make financial decisions, business decisions, and decisions of investors and creditors.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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