学校代码：10484学号：河南财经政法大学HENANUNIVERSITYOFFINANCEANDECONOMICS自学考试（会计专业）本科生论文论文题目：苏宁云商财务报表分析专业名称：工作单位：[此处键入工作单位]作者姓名：[此处键入学生姓名]苏宁云商财务报表分析摘要关键词：偿债能力，流动性，风险，苏宁云商集团公司SuNingyunbusinessfinancialstatementanalysisABSTRACTFinancialstatementsanalysisofenterpriseswiththedevelopmentoftheoryandpractice,isnolongerconfinedtotheratioanalysisoffinancialdata,andismorecomprehensiveanalysisfromthequalityofthefinancialsituationofenterprises,andfromthemanagementperspective,throughtheletterelementsoffinancialstatementsinformationreflectsintentionofenterpriseresourceallocationstructureanddevelopmentstrategy.Chineseretailenterprisesinrecentyearshasbeenfacingtheeraofelectricitysupplierimpact,theinformationagenetworktechnologyontheretailbusinessistobringthefollowingdepartmentstores,supermarkets,chainstoresofthefourthmajorchangesoftheSuningyungroupLimitedbyShareLtdasanexample,fromanimportantindexonthesolvencyoftheenterprise'spointofview,theanalysisofenterprisesolvencyandputforwardreasonablesuggestions.Pointedoutthatthecompany'slong-termandshort-termsolvencyisweak,thefundsdonotappearidle.2013,itslong-termdebtcapacity.Tothisend,itisrecommendedSuningmanagerstoensurethatinthestrengtheningofqualitymanagement,reasonablepricing,basedontheoriginalgooddevelopmentoftheindustrychain,strengthentechnologicalinnovation,lookingfornewgrowthpoints,thehomeapplianceindustry.KEYWORDS：solvency,liquidity,risk,SuNingyungroupco.,LTD目录1财务分析理论框架..................................................11.1财务分析内容................................................11.2财务分析基本方法简介........................................21.2.1比较分析法.............................................21.2.2比率分析法.............................................21.2.3趋势分析法.............................................31.2.4因素分析法.............................................31.3综合财务分析方法............................................31.3.1沃尔综合评分法.........................................31.3.2杜邦分析法.............................................42案例公司行业背景与基本情况........................................52.1案例公司行业背景............................................52.2案例公司基本情况............................................63案例公司财务报表分析..............................................83.1偿债能力分析................................................83.1.1短期偿债能力分析.......................................83.1.2长期偿债能力分析......................................103.2营运能力分析...............................................103.2.1应收账款周转率分析....................................113.2.2存货周转率分析........................................113.2.3总资产周转率..........................................123.3获利能力分析...............................................123.3.1销售获利能力分析......................................123.3.2资产获利能力分析......................................133.4获现能力分析...............................................144杜邦分析法.......................................................175问题及建议.......................................................19参考文献...........................................................21后记221财务分析理论框架21世纪的社...
