长虹财务报表分析

JIANGXI AGRICULTURAL UNIVERSITY 本科课程论文（设计）

题目：四川长虹电器股份有限公司

2013--2015年度财务报告分析

学院：经济管理学院

姓名：何键

学号： 20133719

第一专业：新闻专业

第二专业：会计学

班级：会计1401

指导教师：邓平华职称：大学教师

二0一六年六月

【摘要】

财务报表分析是以企业的财务报表和其他资料为基本一句，采用专门的分析工具和方法，从财务报表中寻找有用的信息，有效地寻求企业经营的财务状况变化的原因，从而对企业的财务状况、经营成果和现金流量进行综合与评价的过程。文章结合上市公司四川长虹电子控股集团有限公司2013—2015年的财务报表，利用财务报表提供的基本信息，结合财务报表分析中的财务报表和各项财务指标，通过横向纵向比较分析、计算，说明原因和得出相应的结论。四川长虹电子控股集团有限公司（以下均称“该公司”），始创于1958年，前身为国营长虹机器厂是我国“一五”期间的156项重点工程之一。从军工立业、彩电兴业，到信息电子的多元拓展，已成为集军工、消费、电子、核心器件研发与制造为一体的综合性跨国企业集团，并正向具有全球竞争力的信息家电内容与服务提供商挺进。作者在对该公司的财务报表进行分析时，主要对该公司的偿债能力、盈利能力、营运能力方面进行原因分析和结果预测。大致了解一下该公司的经营情况，并可据此分析结果对该公司当下和未来的发展提出某些必要的调整和解决问题的方法。

关键词：财务报表、财务报表分析、财务指标、经营情况

【Abstract】

Analysis is based on corporate financial statements, financial statements and other information as the basic one, with specialized analytical tools and methods, from the financial statements to find useful information for effective business management reasons for the change of financial situation, thus business finance condition, operating results and cash flows for the synthesis and evaluation process. In combination with listed companies in Sichuan Changhong Electronic Company Limited in 2013 to 2015 and prior financial statements, using financial statements to provide basic information, combined with the analysis of financial statements, financial statements and various financial indicators, through the horizontal longitudinal analysis, calculation, explanation, and draw the appropriate conclusions. Sichuan Changhong Electronic Company Limited (hereinafter called "the Company") is an important program which is one of the “Yi Wu Plan” in China, established on the basis of Changhong Machine Factory. It firstly developed by Military products and bloomed by Color TV. With the growth of the aspect of Information Electronics, the company has already became a Comprehensive multinational enterprise combined with Military industry, Consumer electronic and the development of core device, which is aiming to operate with the international competent Content and service provider of Information appliance. On the company's financial statements in the analysis, the principal of the company's solvency, profitability, operational capabilities, conduct analysis and results to predict because, generally look at the company's operating condition, and can be analyzed from the results to get some of the necessary adjustments and propose solutions to the problem doing good to the future of the company. Keywords:financial statements, financial statement analysis, financial indicators, the operation of