摘要
我国经济高速发展,为使得企业能够与新时代的发展环境相适应,就要多关注企业发展体系,提升企业核心竞争力,在这样的背景下,对一家企业的财务报表进行全面有效的分析,有助于企业对探究自身经营状况、预测自身未来发展,亦能够帮助企业准确制定发展战略。本文以珠海格力电器为例,对其财务报表进行分析,并不简单基于财务指标分析法,而是从新的角度基于价值评估来对整个企业进行财务质量分析;研究得到格力在经营性资产方面整体结构较合理,盈利能力有待进一步提高,同时也存在货币资金存量较高的问题,在利润方面企业抗压能力也较差,整体稳定性有待提升。本文根据实际发现的不足提出相应的解决策略,还对企业的发展前景进行了一定的预测。格力电器未来的发展空间是非常大的,其战略规划也切合实际,但同时格力也应努力提升自身的抗风险能力。
With the rapid development of China's economy,in order to enable enterprises to adapt to the development environment of the new era,it is necessary to pay more attention to the development system of enterprises and enhance their core competitiveness.In this context,a comprehensive and effective analysis of a company's financial statements can help enterprises explore their own operating conditions,predict their future development,and accurately formulate development strategies.This paper takes Gree Electric as an example to analyze its financial statements.It is not simply based on the financial indicator analysis method,but from a new perspective based on value evaluation to analyze the financial quality of the entire enterprise.The research shows that Gree's overall structure in terms of operating assets is relatively reasonable,and its profitability needs to be further improved.At the same time,there is also a problem of a high stock of monetary funds.In terms of profits,the company's ability to withstand pressure is also poor,and the overall stability needs to be improved.This article proposes corresponding solutions based on the shortcomings found in practice,and also predicts the development prospects of the enterprise to a certain extent.The future development space of Gree Electric Electric is very large,and its strategic planning is also practical,but at the same time,Gree should also strive to improve its ability to resist risks.
作者
张雨薇
ZHANG Yu-wei(Hubei University of Technology,Wuhan 430068,China)
出处
《价值工程》
2023年第17期10-12,共3页
Value Engineering
关键词
财务分析
价值评估
珠海格力
financial analysis
value evaluation
Zhuhai Gree