国美电器经营中存在的问题及对策研究基于国美电器财务报表分析

编号

潍坊学院

毕业论文

课题名称:国美电器经营中存在的问题及对策研

究

——基于国美电器财务报表分析

2017 年 5月

目录

摘要 ..................................................................... I Abstract ................................................................ II 引言 (1)

（一）研究背景 (1)

（二）研究现状 (1)

1.国内研究现状 (1)

2.国外研究现状 (2)

（三）研究内容 (2)

一、财务分析基础理论 (2)

（一）财务分析意义和价值 (2)

1.财务分析的意义 (2)

2.财务分析的价值 (2)

（二）财务分析方法 (2)

1.趋势分析法 (2)

2.比率分析法 (3)

3.因素分析法 (3)

二、国美电器财务报表分析 (3)

（一）国美电器介绍 (3)

（二）国美电器财务报表分析 (3)

1.盈利能力分析 (3)

2.偿债能力分析 (4)

3.运营能力分析 (6)

三、国美电器存在的问题及对策分析 (7)

（一）盈利能力 (7)

（二）偿债能力 (8)

（三）资产管理能力 (8)

四、改善对策分析 (8)

（一）关注现金流 (8)

（二）机制创新 (8)

（三）资讯创新 (8)

结论 (9)

参考文献 (9)

中文摘要

财务分析是企业财务管理的核心部分。有效的了解与评价企业财务经营业绩与财务状况的重要手段就是进行财务分析，对企业财务状况分析，能够及时现金流转情况、企业营运能力、收益能力、债务偿还能力，这些信息能为管理人员以及有关人员对企业经营状况和财务管理情况提供有效的评价依据。对企业经营管理和财务管理状况的宏观与微观、主客因素分析比较，为了明确责任，客观全面分析经营管理者的业绩，有助于经营管理者寻找不足，促进水平提高。

本文运用案例分析、对比分析法对国美电器财务报表进行分析，首先概述了本文的研究背景及意义。其次，阐述了财务管理分析方法及理论、并依据财务管理理论，分析国美电器在新形势下财务问题，如盈利能力、运营能力、偿债能力，从而透视出财务经营方面存在的不足，如：竞争压力大、营销渠道过于狭窄和单一、对下游分销商控制力不够、国美电器的人才机制需要改善、创新意识，危机意识有待加强、从而提出推出和实施高新技术、营销方面、重视服务和人力资源提高等建议，以期为国美电器的可持续发展提供有力借鉴。

关键词：财务管理国美电器财务分析报表分析

Listed companies' financial statements - A Case Study

of Gree Group

Abstract:Financial Analysis is a core part of corporate financial management. Effective understanding and evaluation of enterprises an important means of financial results of operations and financial position is the financial analysis of the financial situation of enterprises analysis, timely cash flow situation, enterprises operating capacity, profitability, debt repayment ability, this information can provide managers and the officer on the business status and financial management to provide an effective basis for evaluation. On the business management and financial management of macro and micro situation, analysis and comparison of subjective and objective factors, in order to clarify responsibilities, objective and comprehensive analysis of the performance of managers to help managers find deficiencies, promote level.

This paper uses case studies, comparative analysis of the Gree Group financial statement analysis, first outlined the background and significance of this paper, literature review. Secondly, describes the analysis of financial management methods and theories, and based on the financial management theory, Gree financial issues in the new situation, such as profitability, operational, solvency, and thus perceive the shortcomings of the financial management aspects, such as: competitive pressure, and a single marketing channel is too narrow, not enough to control the downstream distributors, Gree talent mechanism needs to be improved, the sense of innovation, a sense of crisis needs to be strengthened, so as to make the launch and implementation of high-tech, marketing, service and attention to human resources increase and other proposals with a view to the sustainable development of Gree company offers a powerful draw.

Key words: financial management；Gree；financial analysis；Statement Analysis