上市公司财务报表分析-以海尔股份有限公司为例

上市公司财务报表分析-以海尔股份有限公司为例(论文11000字)
摘要
随着改革开放的不断发展，我国经济社会发展取得了重大成就。上市公司的数量在逐年递增，越来越多的人有了闲钱投资，他们通过上市公司对外公布的财务报表来了解这个公司的财务状况。这就表明了我们需要去对财务报表进行进一步的分析和研究，利用数据和信息更准确地了解该公司的财务状况和经营成果。这也是本文的写作目的。
本文以海尔股份有限公司的2015年至2017年的年度报告为依据，重点关注了2017年的财务报表。先对海尔企业进行了简单的介绍，接着分析了海尔公司的资产负债表、利润表和现金流量表。紧接着对公司的偿债能力、营运能力和盈利能力进行分析探讨。然后对海尔公司的财务状况进行综合评价，最后总结出公司存在的问题，提出了个人的建议。多角度来挖掘上市公司的财务数据，为广大投资者提供参考依据，同时也试图为企业的经营管理层提出相关改进建议。

关键词：财务报表  青岛海尔  财务信息
Abstract
With the continuous development of reform and opening up, China's economic and social development has made great achievements. The number of listed companies is increasing year by year. More and more people have invested in idle money. They use the financial statements published by listed companies to understand the financial status of the company. This shows that we need to conduct further analysis and research on the financial statements, using data and information to more accurately understand the company's financial status and operating results. This is also the purpose of writing this article.
Based on the financial report of Qingdao Haier Co., Ltd. from 2015 to 2017, this paper focuses on the financial report for 2017. The development history of Qingdao Haier was analyzed, the company's balance sheet, income statement and cash flow statement were analyzed, and the company's solvency, profitability and operational capacity were analyzed. A comprehensive evaluation of the financial status of Qingdao Haier Co., Ltd., and finally summed up the problems of the company, and put forward personal suggestions.
To excavate the financial data of listed companies from many angles, provide reference basis for investors, and also try to put forward relevant suggestions for the management of enterprises.
Keywords: financial statements,Qingdao Haier, financial information

目录
摘要    I
Abstract    II
目录    III
前言    - 1 -
1.财务报表相关理论概述    - 2 -
1.1财务报表的种类及内涵    - 2 -
1.2财务报表分析的作用和目的    - 3 -
1.2.1财务报表分析的作用    - 3 -
1.2.2财务报表分析的目的    - 3 -
1.3财务报表分析的主体和原则    - 3 -
1.3.1财务报表分析的主体    - 3 -
1.3.2财务报表分析的原则    - 4 -
1.4财务报表分析的方法    - 4 -
1.4.1比较分析法    - 4 -
1.4.2比率分析法    - 4 -
1.4.3因素分析法    - 4 -
1.4.4杜邦分析法    - 5 -
2.青岛海尔财务报表分析    - 6 -
2.1青岛海尔的企业介绍    - 6 -
2.2企业财务报表分析    - 6 -
2.2.1资产负债表分析    - 6 -
2.2.2利润表分析    - 9 -
2.2.3现金流量表分析    - 10 -
3.青岛海尔财务比率分析    - 11 -
3.1偿债能力分析    - 11 -
3.1.1短期偿债能力分析    - 11 -
3.1.2长期偿债能力分析    - 12 -
3.2营运能力分析    - 13 -
3.2.1应收账款周转率分析    - 13 -
3.2.2存货周转率分析    - 14 -
3.3盈利能力分析    - 14 -
3.3.1商品经营盈利能力分析    - 14 -
3.3.2资产资本经营能力分析    - 15 -
4.青岛海尔存在的问题和建议    - 16 -
4.1存在的问题    - 16 -
4.1.1财务风险高    - 16 -
4.1.2资本结构不合理    - 16 -
4.2改进和建议    - 16 -
4.2.1应对高财务风险的建议    - 16 -
4.2.2加强资产的管理    - 16 -
总结    - 18 -
参考文献    - 19 -
致谢    - 19 -