TCL公司财务报表的实证分析及经营策略的制定(16000字)
摘 要：随着市场经济的发展与完善，企业的财务状况成为各种组织所关注的重中之重，要想全面的了解一个企业的财务状况就必须从它的财务报表着手。财务报表是会计主体对外提供的反映其财务状况和经营成果的会计报表，包括资产负债表、损益表、现金流量表或财务状况变动表、附表和附注。通过对财务报表数据进行分析能为有关方面提供有用的信息，财务报表分析还能够帮助经营者发现企业的问题，科学的规划未来。本文首先概括了财务分析的基本理论，然后对TCL公司近三年来的财务报表进行分析，得出对该公司盈利能力、营运能力、偿债能力、现金流量等财务指标，并对以上数据进行横向和纵向的对比，分析TCL公司近年自身发展的情况以及在行业中所处的位置。通过对TCL公司财务报表的实证分析制定适合其发展的经营策略。
关键词：财务报表；财务报表分析；TCL公司
Tcl Corporation Empirical Analysis of Financial Statement and Decision of Management Strategy
Abstract: As the developing of market economic, the financial position of enterprise has been focused mostly by organizations from the society nowadays. Obviously, if you want to know the financial situation of a firm, it has to get to know the financial statement of the firm. The financial statement is the accounting statement, which is the way that accounting entity to reflect their financial position and achievements of management for outside. Specifically, it includes the balance sheet, income statement, cash flow statement or statement of change in financial statement, schedule and note. Through the analysis of the data from financial statement, the financial statement can provide useful information to people who need. Furthermore, the financial statement could help manager to find problems during operating company. This paper summarizes the basic concept of financial analysis in the beginning. Then, we can analyze the financial statement of TCL among the three years, which can obtain the financial targets in TCL, such as earning capacity, operating capacity, debt paying and cash flowing. Accordingly, we use these data to compare the horizontal with the vertical, which we can observe both the development of TCL itself and their position among the same industries. The aim is that use empirical analysis to decide fittest way for their developing.
Key words: financial statement; analysis of financial statement; TCL corporation empirical
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