基于财务报表分析的上市公司发展能力评价研究—以海尔电器集团有限公司为例.docVIP

PAGE PAGE I 基于财务报表分析的上市公司发展能力评价研究 ——以海尔电器集团有限公司为例 摘 要 家电与人们生活息息相关，一个舒适的生活环境是离不开家电的。现阶段，人们对家电的需求已不局限于满足日常生活的需求，更注重其所带来的服务和体验价值，传统家电纷纷向新兴智能绿色家电发展。企业追求盈利、生存和发展，发展能力是企业综合实力的一种体现，是企业可持续发展的前提，因此良好的发展能力对于一个企业来说具有十分重要的战略意义。企业的财务报表可以反映企业经营成果和财务状况的好坏，充分利用财务报表分析手段可以综合分析企业发展能力，因此基于财务报表进行发展能力分析是很有必要的。 本文以海尔电器集团有限公司（下文简称“海尔电器”）为例，基于财务报表分析视角和方法，首先介绍了本文的研究背景、研究意义和研究方法，并阐述了国内外关于企业发展能力的相关文献。其次，对财务分析和发展能力相关的理论进行概述，为分析海尔电器发展能力铺垫理论基础。再次，结合海尔电器实际案例，运用相关财务分析指标，对其发展能力进行全方位的评价研究。最后，对海尔电器在前文中表现出发展能力方面存在的问题及其原因进行深入分析，并在此基础上，针对性提出了重视人才战略、提高创新技术、把控成本费用、提高产品性价比和资产利用率等改进措施。 关键词：财务报表分析；发展能力；上市公司；海尔电器 PAGE II PAGE II Esearch on the evaluation of the development ability of listed companies based on Fundamental analysis ——Take Haier Electric Group Co. , Ltd. as an example Abstract Household appliances and peoples lives are closely related, a comfortable living environment is inseparable from household appliances.At present,Peoples demand for household appliances is not limited to meet the needs of daily life, but more attention to its brought service value.The traditional household appliances are developing to the new intelligent green household appliances.Enterprises pursue profit, survival and development,Development capability is a reflection of the comprehensive strength of an enterprise and a prerequisite for its sustainable development,Therefore, good development capability for an enterprise has a very important strategic significance.Financial statements can reflect the results of business operations and the financial situation of the enterprise, the full use of Fundamental analysis means can be comprehensive analysis of enterprise development capacity,Therefore, it is necessary to analyze the development capability based on the financial statements. This article takes Haier Electric Group Co. , Ltd. (hereinafter referred to as Haier Electric) as an example,based on the Fundamental analysis perspective and methods.Firstly, this paper expounds the background and significance