1利润质量分析法在财务报表分析中的应用――以格力电器公司为例 摘 要 进入 21 世纪发展后，经济全球化逐步深入，我国经济也因此获得了快速发展的机会。在此环境下，国内企业面临的竞争更大，对于各大企业而言利润质量分析的重要性也越来越突出。本文主要采用文献研究法、案例分析法、实地调研法，理论与实际相结合，通过实地调研，以格力电器为例，对其利润质量进行了分析，发现它存在成本费用较高，利润结构不是很合理，偿债能力较低等问题。然后针对这些问题提出了加强控制，降低成本费用。加大改革创新力度，下调成本。提高管理层对期间费用的重视程度及扩大经营规模，提高利润，从而增强股东收益等措施也建议。为同行业提高经营业绩具有一定的借鉴意义。 关键词：利润质量分析法；核心利润；财务报表2Application of Profit Quality Analysis in Financial Statement Analysis-----Take Gree Electric for example. Abstract After the development in the 21st century, economic globalization gradually deepens, and China's economy also gets the opportunity of rapid development. In this environment, domestic enterprises are facing greater competition, and the importance of profit quality analysis for major enterprises is becoming more and more prominent. This paper mainly adopts literature research method, case analysis method and field research method, combining theory with practice. Through field research and taking gree electric appliances as an example, it analyzes its profit quality and finds that it has problems such as high cost, unreasonable profit structure and low debt paying ability. Then proposed to strengthen the control to these questions, reduced the cost expense. We will intensify reform and innovation and cut costs. It is also suggested to increase the management's attention to the period expense, expand the operation scale, improve the profit, and enhance the shareholder's income. For the same industry to improve business performance has a c...
