苏宁易购集团股份有限公司营运能力分析摘 要在复杂多变的市场经济环境下，企业如何合理利用资金，提高资金使用的效率，在竞争中处于领先地位，逐渐成为企业管理者最关心的问题。一家企业如何在经济活动中取得利润最大化，营运能力就成了实现企业目标的基础，营运能力的好坏会直接影响到一个企业发展的好坏。本文基于苏宁易购 2013 年-2017 年 5 年的财务报告，综合分析其营运能力，并根据分析结果对该企业营运能力存在的问题提出相应的解决对策以供参考关键词：苏宁易购；营运能力；指标；财务分析ABSTRACTUnder the complicated and changeable market economy environment, how to make rational use of funds and improve the efficiency of the use of funds is in a leading position in the competition, and has gradually become the most concerned issue of enterprise managers. How to maximize the profit of an enterprise in the economic activities, the operation ability becomes the foundation of realizing the enterprise goal, the good or bad operation ability will directly affect the quality of the development of an enterprise. Based on SUNINGundefineds 5-year financial report from 2013 to 2017, this paper comprehensively analyzes the operating ability of SUNING, and according to the results of the analysis, puts forward some suggestions for reference on the problems existing in the enterpriseundefineds operational ability.Key words:Operation ability, index, financial statement目 录一 导论..................................................................1（一）研究目的......................................................................................................................1（二）营运能力分析的重要性意义......................................................................................11.帮助企业管理者提高企业资产营运的效率.................................12.有助于投资者进行投资决策.............................................23.有助于债权人进行信贷决策..................
