财经政法大学成功学院本科生毕业论文格力电器股份财务报告分析院系名称管理学系姓 名学 号专 业财务管理指导老师 讲师2012 年 5 月 4 日摘 要财务报表能够全面反映企业的财务状况、经营成果和现金流量情况，但是单纯从财务报表上的数据还不能直接或全面说明企业的财务状况，特别是不能说明企业经营状况的好坏和经营成果的高低，所以只有将企业的财务指标与有关的数据进行比较才能说明企业财务状况所处的地位，因此要进行财务报表分析。本文选择格力集团这一上市公司 2024-2024 年的财务报表作为讨论对象，运用比率分析和比较分析对其财务情况进行分析和评价。通过正确评价企业的财务状况、经营成果和现金流量情况，揭示企业未来的酬劳和风险，检查企业预算完成情况，考核经营管理人员的业绩，为建立健全合理的激励机制提供帮助。与财务部门进行卓有成效的沟通，对企业的经营绩效做出正确的评估，从财务角度出发，为决策者提供支持。关键词：财务报表，格力电器，比率分析，比较分析AbstractFinancial statements reflect the enterprise financial position, operating results and cash flow, but from the purely financial statement data can not be directly or a full description of the financial situation of enterprises, especially the enterprise operation condition and the management achievement level, only the enterprise finance index and related data were compared to enterprise financial status position, so to financial statement analysis. Do statement analysis work, can the correct evaluation of the financial situation of enterprises, operating results and cash flow situation, reveal the future returns and risks; can check the budget completion, examination management staff performance, for the establishment of a sound and reasonable incentive mechanism to help. And financial departments were very fruitful communication, to the enterprise performance to make the correct assessment, from a financial point of view, for decision makers to provide support, from the different angle understanding...
