以青岛海尔为实例的企业财务分析

现代企业制度的确立和改善并且越来越多的企业多元化投资，导致了财务分析变得越来越重要，使其逐渐成为企业投资者、管理者等了解企业经营成果和财务状况的关键方法之一。通过对企业的偿债能力、营运能力、盈利能力以及发展能力分析研究，充分地掌握财务数据的内涵和企业的财务能力，以上四种数据将为企业的利益相关者提供财务决策。在对财务分析的过程中，也可以区分和评估企业会计制度的运作及企业会计信息的完整性及真实性等。
建立并且完善一套企业财务分析体系对于现代企业来说在这市场经济的发展中是非常重要的。本文一方面利用青岛海尔2009年——2011年的财务报告资料，对财务分析方法、内容进行了全面的论述与研究，另一方面选取同行业的格力电器、TCL 集团、美菱电器作对比分析，得出青岛海尔资产效率高以及盈利能力强等财务分析结果，并针对青岛海尔目前的财务状况给出了财务管理建议。
关键词：财务报表分析；财务指标分析；青岛海尔；财务评价

Abstract
With the establishment and improvement of the modern enterprise system, more and more enterprises diversified investment, so financial analysis becomes an  important way  for investors ,business managers and so on  to understand the operating results and financial position. Through financial analysis, we are able to accurately grasp the meaning and the financial ability of the financial data, including the solvency of enterprises, operating capacity, profitability and development capacity, which will provide the basis for financial decision for the stakeholders. In the operation of financial analysis, it can also distinguish and assess the use of enterprise accounting system, the integrity and authenticity of the accounting information.
It is crucial for enterprise to establish an effective modern enterprise system on financial analysis. In this article, on the one hand, Qingdao Haier's 2009-2011 financial reporting are used, financial analysis methods and contents are completely disserted and studied. on the other hand ，Gree Electric Appliance, TCL Group Co., Ltd. and Hefei Meiling Co., Ltd. were compared and analyzed in the same industry, which tells us that Qingdao Haier 's financial analysis result is high efficiency of assets, high profitability and so on . Finally, based on the current financial situation of Qingdao Haier, the financial management advices were given.
Key words: Financial statement analysis; analysis of financial indicators; Qingdao Haier; financial management advice

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