基于财务分析的A企业财务竞争力研究.docxVIP

PAGE 10 基于 财务分析的A企业财务竞争力研究 摘要 ?随着改革开放的不断深入发展，国民生活发生翻天覆地的变化,人们生活水平得到质的提高。我国的电子产业在这段经济上升期内脱颖而出，如今是我国经济发展的重要驱动力。家电行业是支撑电子产业发展的顶梁柱，在改革开放浪潮的推动下，家电行业的市场不断扩大、前景日益广阔、发展渐趋成熟，是国民经济发展刚需产业。随着新技术应用加速发展，家电行业的竞争日益激烈。运用财务视角分析企业的竞争力是研究企业竞争力的新角度，财务竞争力理论是在企业核心竞争力理论的基础上的创新。企业做出的重大决策，均是以财务数据为基础，通过财务数据分析企业的经营发展状况有助于企业做出更加准确合理的决策，使企业的整体竞争力得到提高。A公司是我国家电行业领军企业，面对激烈的市场竞争，企业是否有足够的竞争力在市场上生存，已成为同行业均需面临的挑战。 本文主要是研究A企业，首先是利用SWOT分析对其现状进行简要分析；其次通过其近5年的财务数据的财务分析研究企业财务竞争力，这里的财务分析，主要是从盈利能力、偿债能力、营运能力和发展能力这四个能客观反映企业财务竞争力的方面对企业经营状况进行研究和评价，通过比较本企业不同会计期间财务数据纵向分析企业的总体发展趋势，通过比较同行企业同一会计期间财务数据横向分析企业的经营状况，从横向与纵向比较中发现A企业与同行企业的差距，对于其存在的问题进行分析研究，寻找能够提高企业财务竞争力的着力点，对提高A企业财务竞争力给出一些建议，希望能够弥补A企业在竞争中的不足，保持和强化企业的竞争优势。 关键词：财务分析，家电行业，财务竞争力 Research on financial competitiveness of A enterprise based on financial analysis Abstract With the further development of the reform and opening up policy, human life has experienced world-shaking changes, and the life’s quality has been qualitatively improved. Chinese electronic industry stood out in this rise period of economic, being an important driving force for Chinese economic development. Home appliance industry is the backbone of supporting the development of the electronics industry, under the impetus of the wave of reform and opening up, the market of home appliance industry continuing to expand, the prospects being increasingly broad, the development maturing, and has been just need industry to the national economic .With the accelerated development of the application of new technology, the competition in the Home appliance industry becoming increasingly more and more fierce. Using financial perspective to analyse the competitiveness of enterprises is a new perspective to research the competitiveness of enterprises, and the theory of financial competitiveness is an innovation based on the theory of enterprise core competence. The great decisions made by enterprises are based on financial data, and the analysis through financial data is helpful for enterprises to make