摘要
财务报表能够反映企业的财务状况、经营成果和现金流量情况,但是单从财务报表上的数据还不能全面说明企业的财务状况,只有将财务指标与有关数据进行比较才能更清楚地说明企业财务状况所处的地位。本文以青岛海尔2011年—2015年财务报表数据为例分析其企业资产营运能力,并给出相应的改善措施。
The financial statements can reflect the company's financial status,operating results and cash flow situation,but the data on the financial statements alone can not fully explain the financial status of enterprises,only the financial indicators and related data can be more clearly explain the corporate finance The status of the situation.In this paper,Qingdao Haier2011-2015annual financial data as an example to analyze its business assets operating capacity,and give the corresponding improvement measures.
作者
侯雅玮
Hou Yawei(Xi'an Shiyou University, Xi'an 710000, China)
出处
《江苏商论》
2018年第3期105-106,共2页
Jiangsu Commercial Forum
关键词
营运能力
财务报表
青岛海尔
措施
operational capability
financial statements
Qingdao Haier
measures
