摘  要：因为资本市场经济的快速发展,企业经常都是用特别的目标对企业进行财务指标分析。财务指标分析是根据财务报表来进行分析的，通常都会在财务报表的数据当中表现出来,财务指标分析就是利用基础的数据采用财务方法进行系统的财务分析,最后把企业的盈利能力、偿债能力以及现金流量反映出来,是对企业的财务情况进行的分析。通过系统分析法，分析了苏宁电器财务报表分析中目前存在的主要问题为财务指标分析不能够对未来进行分析、不能够全面的反映公司和财务指标分析太过于分散不真实等，论证了解决苏宁电器财务分析问题的主要措施，从而得出了只有进一步完善财务报告体系，加强财务指标综合测评以及加强与发达国家行业准则交流联系才能促进苏宁电器发展。67732

毕业论文关键词：苏宁电器，财务报表，财务指标分析

Abstract: With the rapid development of capital market economy, companies often use special target to have an financial index analysis, which is based on an analysis of the financial statements, usually shown in the data of financial statements. Financial index analysis is using the date and special method to calculate, compare and analyze, and finally reflects the enterprise's profit ability, debt paying ability and Cash Flow to give a comprehensive evaluation of enterprise financial situation. The systematic analysis method gives Suning an analysis that the main existing problems in the financial statement analysis currently are the financial index analysis's inability of analyzing its future, a complete reflection of the company and its overly centeredness, unrealness and so on. It expounds the main measures to solve the problem of Suning Appliance financial analysis, and thus it finally draws a conclusion that only through further perfecting the financial reporting system, strengthening the comprehensive evaluation of financial index and strengthening the industry standard communication and link with the developed countries can Suning Appliance has a promoted development. 

Keywords：SUNING Appliance, financial statements, Analysis of financial indicators

目  录

1  引言 3

2  上市公司财务指标分析的内涵 3

2.1  财务指标分析的概念 3

2.2  上市公司财务指标分析的特点 3

3  上市公司财务指标分析的现状 4

3.1  财务指标分析不能够对未来进行预测 4

3.2  财务指标分析不能够综合的反映企业 4

3.3  财务指标分析太过于分散和主观性 4

4  苏宁电器财务指标分析的案例研究 5

4.1  苏宁电器基本情况介绍 5

4.2  苏宁电器盈利能力分析 5

4.3  苏宁电器偿债能力分析 6

4.4  苏宁电器现金流量分析 7

5  完善上市公司财务指标分析的建议与对策 8

5.1  进一步完善财务报告体系 8

5.2  进一步加强财务指标综合分析 8

5.3  进一步加强与发达国家行业准则联系 9

5.4  进一步加强各个财务指标的联系