上市公司财务报表分析——青岛海信电器有限公司
摘要
市场经济的高度发达，证券市场日益完善，所有权与经营权相分离，很多与公司有利益关系的人并不参与企业的经营管理活动。他们如何了解公司的财务状况呢？他们通常会对企业对外披露的财务信息进行分析来了解公司的财务状况。但是如何分析，应该对哪些数据进行分析呢？作为“商业语言”的载体——财务报表，含有好多财务数据，而数据背后是重大的信息。每个利益相关者都希望通过对上市公司财务报表分析，获取深藏背后的重大信息，衡量企业的财务状况、预测企业未来的发展趋势，做出有效的经济决策，减少损失。本文以海信电器2007—2009年的财务报表为基础，计算出一些基本的财务指标，采取比率分析、比较分析法、结构性分析方法，对上市公司的盈利能力、偿债能力、营运能力、流动资产结构进行分析，并结合三家主营业务收入来源比较相似的同行业上市公司进行比较，对海信电器的整体财务状况和经营成果做出科学的评价。最后希望从中给予大家一些有关财务报表分析方法的参考。
关键词：上市公司；财务分析；海信电器
The listed Companies Financial Statements Analysis——HISENSE ELECTRIC CO., LTD
Abstract
In the highly development of market economic environment, stock market improving, separation of ownership and management, a lot of interest in the company of people do not participate in the operation and management activities. How do they understand the company's financial situation? They usually will disclose the financial information business analysis to understand the company's financial position. But how to analyze？What data should be on the analysis? The financial statement as a "business language" of the carrier, with a lot of financial data, and data behind a major information. Each of the stakeholders hope that the financial statements of listed companies to be analyze, get important information hidden behind the measure the company's financial position, predict future business trends and make effective economic policy-making and reduce losses. In this paper, HXDQ financial statements for 2007-2009, based on calculation of the basic financial indicators, to ratio analysis, comparative analysis, trend analysis, to the listed company's profitability, solvency, operating capacity, the investment value analyzed and combined with four main business revenue more similar compared with the industries and enterprises, on the HXDQ overall financial position and make a scientific evaluation of operating results. Finally hope to give you some from analysis of the financial statements of reference.
Keywords ：listed company; financial analysis; HXDQ
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