目录南京中商资产负债表分析1中英文摘要及关键词1一、绪论2(一)研究背景与意义...................................................................................................2(二)研究目标与内容...................................................................................................3二、文献综述与理论基础.......................................................................................................3(一)国内外文献综述...................................................................................................3(二)理论基础...............................................................................................................4三、南京中央商场集团(股份)有限公司资产负债表分析................................................5(一)公司概况...............................................................................................................5(二)南京中央资产负债表规模变动情况分析5(三)南京中央资产负债表结构变动情况分析..........................................................10四、南京中央商场集团(股份)有限公司财务指标分析................................................15(一)短期偿债能力分析.............................................................................................15(二)长期偿债能力分析.............................................................................................18(三)营运能力分析.....................................................................................................21五、南京中央商场集团(股份)有限公司资产负债表存在的问题与措施......................25(一)存在的问题.........................................................................................................25(二)改进措施.............................................................................................................25六、结论................................................................................................................................26参考文献................................................................................................................................28附录........................................................................................................................................29南京中商资产负债表分析摘要:论文研究了南京中商最新三年的资产负债表,首先进行整体分析与重点项目分析,通过引入数据分析反映企业的资产、负债和所有者权益变动情况,资产结构,负债与权益结构;其次结合该企业实际情况,对企业的偿债能力和营运能力进行指标评价,并与同行业南京新百进行指标对比,发现南京中商资产与负债权益中存在存货比重过大等问题,并提出改进意见。分析结论:南京中商的经营模式对资产负债表影响较大,负债权益比不合理,偿债能力差,财务风险与经营风险大。关键词:南京中商;资产负债表;偿债能力;营运能力BalanceSheetAnalysisofNanjingCentralEmporiumAbstract:ThispaperstudiesNanjingCentralEmporium'slatestthree-yearbalancesheet.Firstly,itconductsanoverallanalysisandanalysisofkeyprojects.Itintroducesdataanalysistoreflectchangesinthecompany'sassets,liabilitiesandowners'equity,assetstructure,liabilitiesandequitystructure.Secondly,inlightoftheactualsituationofthecompany,itevaluatesthesolvencyandoperationalcapabilitiesofthecompany,andcomparesitwithNanjingXinbaiofthesameindustry.ItfindsthatthereareexcessivestocksintheassetsandliabilitiesofNanjingCentralEmporium,etc.andthatprovidesuggestionsforimpr...