摘 要财务报表分析是会计主体对外提供的反映会计主体财务状况和经营成果的会计报表，它是企业相关利息主体以企业财务报告以及其他经济资料为依据，结合一定的标准，运用科学系统的方法，对企业的财务状况，经营成果和现金流量情况进行综合比较和评价，为企业财务报告使用者提供管理决策和和控制依据的一项管理工作。它反映企业过去的一个财政时间段的财政表现和期末财务状况，经营成果和现金流量。财务报表是在一般公认的会计原则下有选择地报告企业财务状况进而帮助投资者做出的经济决策。本文通过对美的集团 2014 年到 2018 年的财务报告进行报表分析、指标分析，对企业财务状况做出简要的综合评价，提出相关建议。关键词：财务报表分析；偿债能力；营运能力；盈利能力；财务指标AbstractWith the development of economic, financial analysis of a company's development is very important to grasp the situation of the company's financial statements must use a variety of methods and indicators to analyze, and then integrated companies are facing problems come, finally find a solution .In this paper, the U.S. company's financial statements for the past three years, an example to illustrate, through the analysis of corporate solvency, liquidity, profitability, etc., and then analyzes the operation and development of the enterprise; According to corporate financial data analysis to find the cause of the problem, and then propose a scientific and rational solutions to make the right decisions for the company's future to provide accurate information or basis.Key words：Debt paying ability; the Ability of Liquidity; Financial indicators.目 录摘 要......................................................................................................................................1Abstract.....................................................................................................................................2引 言................................................................................
