战略视角下智能化转型企业财务报表分析——以美的集团为例

Analysis of Financial Statements Based on Enterprise Strategy--Take the Midea Group as an Example

在市场经济快速发展的大背景下,基于财务比率的传统报表分析法暴露出越来越多的局限性。现从企业战略视角出发,以家电制造行业智能化转型的典型企业美的集团为例,结合其企业战略和财务报表信息,对其2020年财务报表进行分析,通过资产结构、资本结构、利润质量和现金流量质量四个方面,对美的集团的资源配置战略、资本引入战略、战略实施效果和战略支撑能力进行解读,透视公司的战略规划与执行,并为企业在未来发展可能遇到的风险提出建议。

With the rapid development of market economy,traditional report analysis methods based on financial ratios have exposed more and more limitations.From the perspective of corporate strategy,this article takes Midea Group,a typical enterprise in the intelligent transformation of the home appliance manufacturing industry,as an example,combines corporate strategy with financial statement information,and analyzes its financial statements from the perspective of asset structure,capital structure,and profit quality.And the quality of cash flow,interpret Midea Group’s resource allocation strategy,capital introduction strategy,strategy implementation effect and strategic support capabilities,look into the compaFny’s strategic planning and execution,and make suggestions for the risks that the company may encounter in the future.