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摘要： 财务会计报告包含了会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。 通过财务报表人们可以了解一家公司的财务状况，评价该企业的业绩以及财务健康情况，并据此预测企业的前景，获取决策所需信息。但是，财务报表中囊括了超量的信息，仅停留在财务报表中冗杂的数据和文字，很可能会误导财务报表使用者。所以财务报表使用者要使用相应的财务报表分析方法和技巧， 同时将公司的实际状况与财务报表相结合，进行综合分析，才能确切知晓公司的财务状况，清楚公司的经营成果。本文根据财务报表分析的相关理论和研究方法，对国美电器控股有限公司近五年的财务报表进行全面分析,了解国美电器财务管理中存在的问题，有针对性的提出对策，为公司管理层提供改善公司经营管理水平的参考，也帮助投资者对国美电器在证券市场上投资价值的评估起到参考作用。 57150
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毕业论文关键词： 国美电器；财务指标；报表分析
The Financial Statement Analysis of GOME Electrical Appliance for a Listed Company
Abstract：Financial report include accounting statements and notes and also other related information and material which should be revealed in financial report.Through financial statement, people can understand the financial status of one enterprise, evaluate the enterprise performance and financial health status, forecast enterprise prospect and get requested information for decision making based on this. But large amount of information has been included in financial statement and it pay possibly mislead the users for financial statement if they only focus on the miscellaneous data and text. So the user of financial statement should make comprehensive analysis of financial statement by making use of corresponding analysis method and skills with combination of actual situation, by which they can understand the financial condition and operating results of company accurately. This article makes comprehensive analysis of financial statements in GOME Electrical Appliances Holdings Ltd in the recent five years based on relevant theories and research method of financial statement to analyze the problems existed in financial management and propose targeted countermeasures, which can provides reference to company management in improving company management level and helps investors in the evaluation of investment value of GOME Electrical Appliance in stock market.
Keyword：GOME Electrical Appliance；Financial index；Financial statement analysis
目 录
绪 论 1
一、财务报表分析概述2
（一）财务报表的分类与作用 2
（二）财务报表分析方法 3
（三）财务报表分析的局限性及应注意的问题 4
二、国美电器财务报表分析5
（一）公司概况 5
（二）国美电器资产负债表分析 5
（三）国美电器利润表分析 9
（四）国美电器现金流量表分析12
（五）小结13
三、国美电器财务比率分析 14
（一）国美电器单项财务比率分析14
（二）国美电器财务比率综合分析21
（三）小结22
四、国美电器存在的问题 23
（一）国美电器财务状况存在的问题23
（二）国美电器经营成果存在的问题27
（三）国美电器现金流量存在的问题29
五、对国美电器的若干建议 32
（一）偿债能力方面的对策建议32
（二）营运能力方面的对策建议33