企业财务报表分析及改善策略——以汤臣倍健股份有限公司为案例

Financial Statement Analysis of By-health Company Limited

财务报表分析能够全面系统地揭示企业一定时期的财务状况、经营效果和现金流量,有利于经营管理人员了解本单位各项任务指标的完成情况,评价管理人员的经营业绩,以便及时发现问题,调整经营方向,制定措施改善经营管理水平,提高经济效益,为经济预测和决策提供依据。该文从投资者的角度,以汤臣倍健股份有限公司2011年至2015年的财务报表为基础,运用财务效率分析法对报表进行了深入分析。同时,将汤臣倍健股份有限公司与同行业企业进行对比,进而评析企业的财务状况与经营业绩,找出企业存在的问题,并针对存在的问题为企业提出了合理化建议。

Financial statement analysis can reveals the financial position . operating results and cash flow of the enterprises in a certain period of time comprehensively and systematically, and it is condu- cive to the operating and management personnel to understand the completion status of the enter- prise ＇ s each task index and evaluate the business performance of the management personnel. It can be helpful to find problems in time, adjust the direction of the management and formulate measures to improve the managerial and administrative level, raise the economic benefits, and to provide the foundation for economic forecasting and decision-making. This article is based on the financial statements of By-health Company Limited from 2011 to 2015 from the perspective of investors. It does a deep analysis using the financial efficiency analysis. In the meantime, it will make a compare between By - Health Co., Ltd and the same industry enterprises, and then to make comments about the financial position and operating performance of the company ,thus finding the problem of it.What＇ more, the paper will put forward valuable suggestions according the existed issues of the corporation.