摘 要随着经济的发展和社会的进步，企业成为推动国民经济发展，构造市场经济的主体。经过改革开放四十多年的历程，我国企业数量已经达到一定规模。企业越来越重视自身的财务状况。好的财务状况能够帮助企业更好的发展，而财务报表是企业财务状况的重要体现，对财务报表的分析程度越深，从中挖掘的信息量也就越大，这些信息能够为企业管理者日常经营提供帮助，企业财务报表与企业财务战略有着密切的联系，可以在企业未来方向，战略规划上提供重要的决策依据。由此可见，财务报表分析极其必要。本文以格力集团和美的集团为例，这两个集团都是有影响力的公司，规模很大，在自身行业中处于龙头地位，具有很强的代表性。基于战略视角对其各自财务报表进行分析，从财务报表中找出其优势和不足以及存在的问题和困难。让企业管理者充分利用优势做出公司层战略。看到自身不足及时解决，从而实现更好的发展。关键词：战略；财务报表分析；格力；美的AbstractWith the development of economy and social progress, enterprises have become the main body to promote the development of national economy and construct market economy. After more than 40 years of reform and opening up, the number of enterprises in China has reached a certain scale. Enterprises pay more and more attention to their own financial situation. Good financial situation can help enterprises to develop better, and financial statements are an important manifestation of the financial situation of enterprises. The deeper the analysis of financial statements, the greater the amount of information excavated from them. These information can provide help for the daily operation of enterprise managers. The financial statements of enterprises are closely related to the financial strategy of enterprises. They can be used in the future direction of enterprises and strategies. Planning provides an important basis for decision-making. Therefore, the analysis of financial statements is extremely necessary. Taking Gree Group and Meimei Group as...
