汽车行业财务报表分析——以比亚迪股份有限公司为例

汽车行业财务报表分析以比亚迪股份有限公司为例摘要财务分析是特定主体为实现一定目的，以企业或公司的财务报表及其他有关资料为依据，运用科学合理的方法，对企业的财务状况与弹性、经营成果与绩效、营运水平与效率及财务总体情况进行的系统化分析和专业性评价的实践活动。通过分析它的资产负债表、利润表、现金流量表，对其公司的盈利能力、营运能力、偿债能力、发展能力进行分析。随着我国经济快速发展，环保问题已经成为一个炙手可热的话题。汽车工业衍生的新兴产业新能源汽车，它的产生与发展有效改善了传统燃油汽车因为汽车尾气所含有害物质污染空气的问题，这也引发了许多企业参与到新能源汽车的竞争市场之中。比亚迪作为新能源汽车行业中的佼佼者，他的发展有着其重大的意义。本文通过财务分析及结合公司存在的问题提出相关建议。关键词：财务报表分析：汽车行业；比亚迪Analysis of financial statements of automobile industry-Take BYD Company Limited as an exampleAbstractFinancial analysis is a practical activity of systematic analysis and professional evaluation of thefinancial situation and flexibility,operating results and performance,operating level and efficiency andoverall financial situation of an enterprise by using scientific and reasonable methods based on thefinancial statements and other relevant materials of the enterprise or company in order to achieve acertain purpose.By analyzing its balance sheet,income statement and cash flow statement,this paperanalyzes its profitability,operation ability,solvency and development ability.With the rapid developmentof China's economy,environmental protection has become a hot topic.The emergence and developmentof new energy vehicles,an emerging industry derived from the automotive industry,has effectivelyimproved the problem of air pollution caused by harmful substances contained in vehicle exhaust oftraditional fuel vehicles,which has also led many enterprises to participate in the competitive market ofnew energy vehicles.As a leader in the new energy vehicle industry,BYD's development is of greatsignificance.This paper puts forward relevant suggestions through financial analysis and combined withthe existing problems of the company.Keywords:Analysis of financial statements;Automobile industry;BYDΠ目录摘要Abstract.Π1引言…1.1研究背景及意义….11.1.1研究背景1.1.2研究意义1.2文献综述与研究现状1.2.1国外研究现状1.2.2国内研究现状….21.2.3文献综述.….22相关概念和理论基础..22.1财务报表分析的含义….22.2财务报表分析的方法32.2.1比较分析法.032.2.2比率分析法...32.2.3趋势分析法….33比亚迪股份有限公司概况及财务报表分析..33.1比亚迪股份有限公司概况.33.2比亚迪股份有限公司资产负债表分析3.3比亚迪股份有限公司利润表分析43.4比亚迪股份有限公司现金流量表分析.53.5比亚迪股份有限公司财务指标分析53.5.1偿债能力分析53.5.2营运能力分析.….63.5.3盈利能力分析.73.5.4发展能力分析.74比亚迪股份有限公司经营存在的问题84.1盈利能力较低...84.2偿债能力较弱..84.3现金流量不足85对比亚迪公司的一些建议.95.1加强成本控制..95.2优化资本结构以减轻偿债压力95.3提高资金营运能力9结论…10参考文献.11致谢....…………12