集团财务报表分析摘要上市公司的经营状况可以通过财务报表来分析熟知，财务报表勾勒出上市公司某段时期的资产负债某季度或年度的报告，比如有现金流量表和利润表等情况，帮助相关使用者特别是投资者了解上市公司的财务健康，经营业绩与风险评估等有关数据。通过辨别此企业的经济特点，分析是否有和其他企业不同的产业特征。识别公司战略，探究公司是面对细分市场如何进行多样化经营。理解和剖析财务报表，探索公司是否对会计准则和经营交易做出违规舞弊行为。研究效益与风险，预估此后盈利能力。评估公司价值，提出建议和改良方案。通过财务报表分析，选取同类型上市公司对比优劣，并总结建议。财务报表可以将企业的偿债能力、营运能力、盈利能力和发展能力有机的联系一起，全面、系统、综合的分析总结企业整体的财务状况。本文选取中百集团为研究对象，中百控股集团股份有限公司是以连锁超市为主的现代化商业上市公司，就其主要经营行业批发零售业为研究重点，利用财务报表的主要数据，有针对性的分析中百集团各个方面的财务指标能力，比如偿债能力研究、营运能力研究、盈利能力研究等。对中百集团近几年业绩下滑，竞争力下降的困局深入剖析，找出优势和劣势，并针对问题并寻找解决的方案，并制出发展建议，为求改善中百集团的经营管理，提高业绩。关键词：中百公司财务报表经营评估AbstractTheoperatingperformanceoflistedcompaniescanbeknownthroughfinancialstatementsanalysis,drawtheoutlineofacertainperiodoflistedcompanyfinancialstatementsofassetsandliabilitiesofaquarterlyorannualreport,suchasthecashflowstatementandincomestatement,etc.,helptherelatedusersespeciallyinvestorsunderstandthefinancialhealthoflistedcompanies,businessperformanceandriskassessmentandotherrelevantinformation.Byidentifyingtheeconomiccharacteristicsofthecompany,toexplorewhetherthereisaspecialindustrywithothercompany.Identificationofcorporatestrategy,explorehowthecompanyisfacingthemarketsegmentfordiversification.Tounderstandandanalyzefinancialstatements,toexplorewhethertheaccountingstandardsandbusinesstransactionstomakeillegalfraud.Analysisofprofitandrisk,topredictthefutureprofitability.Toevaluatethevalueofthecompany,putsforwardthesuggestionandimprovementscheme.Throughthefinancialstatementanalysis,selectthesametypecomparativeadvantagesanddisadvantagesoflistedcompanies,andsummarizestheSuggestions.Financialstatementscanbetheenterprisedebtpayingability,operationability,profitabilityanddevelopmentabilityoforganictogether,comprehensive,system,comprehensiveanalysistheenterpriseoverallfinancialsituation.Astheresearchobject,thisarticleselects30GroupZhongbaiHoldingsGroupCo.,ltd.andthemodernizationofsupermarketchainbusinessofthelistedcompany,itismainlyengagedinwholesaleandretailindustryastheresearchkey,usingthedatafromthefinancialstatementsofthemaintargetedabilitytoanalyzeeveryaspectfrombestGroupoffinancialindicators,suchasdebtpayingability,operationabilityanalysis,profitabilityanalysis,etc.Frombestgroupdeclinesinrecentyears,decliningcompetitivenessofdilemma,findouttheadvantagesanddisadvantages,andinviewoftheproblemsandfindsolutions,andmakedevelopmentSuggestions,inordertoimprovefrombestgroup'soperationandmanagement,improvetheperformance.Keywords:ZhongbaiCompanyFinancialStatementsBusinessEvaluation目录绪论...............................................................................................12行业背景及企业介绍....................................................................12.1行业背景..............................................................................12.2企业背景...............................
