I摘 要摘 要随着经济的持续发展，居民收入稳定增长，商品零售市场也总体保持了平稳增长的态势，消费对经济增长的贡献逐步显现出来。但随着互联网技术的发展，电商的崛起，传统实体商品零售企业却出现了市场份额下降，收入增幅减少，利润持续下滑、同行业跨区域市场争夺的现状。企业想要形成自身的竞争优势来应对市场争夺，对企业财务状况的优化升级成为不可避免的重要课题。财务报表分析是企业财务管理的重要组成部分，采用科学的方法对企业财务报表进行分析，对企业可能存在的财务风险进行分析和评价，并采取有效的措施对已识别的风险进行专门防范与控制，是企业应对未来挑战的措施之一。无锡商业大厦大东方股份有限公司（以下简称“大东方股份”）自成立以来，处于以江苏省无锡市为中心辐射范围内的商品零售行业领先地位。本文以大东方股份为例，并结合国内外学者对财务报表相关的研究成果，对大东方股份的具体财务报表进行分析，并针对性的提出相关的对策。希望本文的财务风险分析和相关对策对大东方股份提高自身的抗风险能力具有一定的帮助以及给国内相关行业的发展具有一定的借鉴作用。关键词：财务报表；财务风险；大东方股份IIAbstractAbstractAfter the third quarter of 2010, China's economic structure slowed down and began to enter a "new normal". Consumer groups and their shopping habits are changing, residents'consumption ability and consumption level are also constantly improving, China's retail industry is also facing a new consumption environment, the future performance remains to be observed, and the prospects are still unclear.Therefore, enterprises must attach great importance to this, adopt scientific methods to analyze the financial statements, analyze and evaluate the possible financial risks of enterprises, and take effective measures to prevent and control the identified risks. Since its establishment,wuxi commercial building great easternco,it has become an industry leader with wuxi,jiangsu province as the center.Therefore,This paper takes wuxi commercial building great Orient co.,LTD as an example.And this...
