格力上市公司财务报表分析

格力上市公司财务报表分析摘要本文是以珠海格力电器股份有限公司为研究对象。对其所披露的2016-2020年财务报表进行分析。通过财务比率分析与杜邦分析法。首先通过对其公司背景进行分析，分析发现格力电器目前处于家电行业的领头羊的地位，其经营特点主要集中于空调的专业化占比70%其多元化方面有待提升。公司在2019-2020年连续突破盈利1000亿等，但是在近两年因为疫情等外部原因盈利能力的各项指标均在下降，企业由于多元化能力弱空调业受到冲击的情况下盈利能力的下降也影响到企业营运能力存国等方面的周转，说明企业在承受风险的方面能力差。在提出企业适度多元化，加速打通线上销货渠道提高抗风险能力等方面，对企业的未来的发展以及受到冲击后的恢复提出战略性建议。关键词：财务报表分析：财务分析：杜邦分析第1页AbstractThis paper takes Zhuhai Gree Electric Appliance Co.,Ltd.as the research object.Thefinancial statements of 2016-2020 are analyzed.Through financial ratio analysis and DuPontanalysis.First of all,through the analysis of its company background,it is found that GreeElectric is currently in the leading position in the home appliance industry.Its businesscharacteristics mainly focus on the specialization of air conditioning,accounting for 70%,and its diversification needs to be improved.The company will make a profit of 100 billionyuan in 2019-2020,but in the past two years,due to the epidemic and other external reasons,all indicators of profitability are on the decline.Due to the weak diversification ability of theenterprise and the impact on the air conditioning industry,the decline of profitability willalso affect the turnover of the enterprise's operating capacity in the country,indicating thatthe enterprise's ability to bear risks is poor.In this paper,the author puts forward somestrategic suggestions for the future development of enterprises and the recovery after theimpact in the aspects of moderate diversification of enterprises,speeding up the opening ofonline sales channels,and improving the anti risk ability.Key words:financial statement analysis;Financial analysis;DuPont analysis第2页目录ABSTRACT........一、绪论………4二、格力集团及财务状况..5(一)公司概述…51.公司简介.52.发展情况..…5(二)盈利能力分析51.销售净利率52.销售毛利率63.净资产收益率....64.期间费用6(三)营运能力分析…71.存货周转率..·72.商业债券周转率73.流动资产周转率84.总资产周转率.8(四)发展能力分析9(五)杜邦财务分析9三、格力电器存在的问题10(一)资产利用效率不足101.资金投资效率弱102.企业营运能力较差10(二)盈利能力下降..101.销售渠道单一102.产品单一......11(三)存货周转慢...111.销售策略出现问题112.库存存量过多.11四、提出对公司问题的完普对策12(一)提高资金使用效率121.强化资金投资意识...122.增强企业内部管理12(二)加强企业的盈利能力121.增加线上销售渠道.....122.加速多元化.......12(三)增强企业存货周转速度131.加强销售清理滞销产品.........13第3页2.清理库存加强库存管理..................13结，，，。，，，，,,,。,。。，，，。。参考文献……….14第4页