会计财务管理专业 基于比率分析法的华为公司财务绩效研究

基于比率分析法的华为公司财务绩效研究摘 要财务绩效在一个企业经营发展的历程中有着十分重要的作用，它能够全面地呈现出企业在经营过程中做出贡献所得到的结果，是一个反馈效果的角色。通过对财务绩效的研究，可以使企业更好地了解自身的经营状况，及时发现存在的财务风险，以便做出相应的解决方法，从而使企业更好地健康发展。本文采用比率分析法，选取具有代表性的上市公司——华为公司，依据其 2016 到2018 三年的公开财务报表从营运、偿债、盈利三个能力指标进行分析，发现华为公司在盈利能力上存在可能下降的风险，并对此提出了一些建议：一是适当降低营业成本，制定销售激励政策；二是处置多余资产，提高资产使用效率；三是增强会计人员综合素质能力。希望通过对华为公司的研究，能为整个软件和信息技术服务业的财务绩效研究提供参考和借鉴。关键词：财务绩效；比率分析法；能力；财务报表 IResearch on Financial Performance of Huawei Company Based on Ratio AnalysisAbstractFinancial performance plays a key role in the development of an enterprise. It can comprehensively show the results of the contribution made by the enterprise in the business process, and it is a role of feedback effect. Through the study of financial performance, enterprises can better understand their own business situation, find out the existing financial risks in time, so as to make corresponding solutions, so as to make enterprises better and healthy development. In this paper, the ratio analysis method is used to select a representative listed company-Huawei Company, and analyze it from three capability indicators of running, solvency and earnings based on its public financial statements from 2016 to 2018. It is found that there is a risk that the profit ability of Huawei Company may decline, and some suggestions are put forward as follows: first, reduce the operating cost appropriately and formulate sales incentives; second, deal with the surplus assets and enhance their utilizat...