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I摘要一个企业经营运作情况的最直观表现方式往往是通过财务报表。我们可以通过财务报表了解企业的资产、负债及利润的整体情况，进而衡量一个企业的盈亏。财务报表为投资者提供有效的信息去衡量企业未来的发展，提早预防财务可能发生各种问题,提前准备措施。本文通过对万达百货有限公司财务报表的分析研究，了解整个万达百货近年来公司偿债、盈利以及现金管控上的各个指标，最后根据分析指标找出公司财务上存在的问题及缺陷，从而提出解决的对策，为改善企业经营提出合理化建议。全文包括四部分。第一部分是对公司的情况进行概述；第二部分是对万达百货有限公财务报表的相关指标进行比对研究及分析；第三部分是通过财务报表分析发现其中存在的问题，并指出症结所在；第四部分是通过问题提出相应的解决办法。关键词：万达百货；财务报表；偿债能力；盈利能力IIAbstractTheoperationofanenterpriseisthemostdirectexpressionisoftenthroughthefinancialstatements.Wecanthroughthefinancialstatementstounderstandthewholesituationofenterpriseassets,liabilitiesandprofit,andthentomeasureanenterprise'sprofitandloss.Financialstatementsprovideeffectiveinformationforinvestorstomeasurethedevelopmentofenterprisesinthefuture,readytoendquestionmeasuresinadvance,earlypreventionfinancialproblemsmayoccur.ThisarticlethroughtotheanalysisofthefinancialstatementsoftheWandadepartmentstoreco,LTD.Research,understandtheWandadepartmentinrecentyearsthecompanysolvency,profitabilityandcashcontrolofeachindex,accordingtotheanalysisonthecompany'sfinancialindicatorsfindexistingproblemsanddefects,andputsforwardthecountermeasures,inordertoimprovetheenterprisemanagementrationalizationproposalisputforward.Fulltextincludesfourparts.Thefirstpartistheoverviewofthecompany;ThesecondpartisaboutWandadepartmentstoreco.,LTD.Andcomparethefinancialstatementsofrelatedindicatorsresearchandanalysis;Thethirdpartisthroughthefinancialstatementanalysisfoundthattherewereproblems,andpointsoutthecrux.Thefourthpartisthroughtheproblemputforwardthecorrespondingsolution.Keywords：Wandadepartment；Financialstatement；Solvencyanalysis；AnalysisofprofitabilityIII目录摘要.............................................................................................................................................IAbstract.....................................................................................................................................II一、万达百货有限公司简介....................................................................................................1（一）万达百货有限公司介绍.........................................................................................1（二）万达百货有限公司组织构架.................................................................................1（三）万达百货财务部组织构架.....................................................................................2（四）万达百货财务系统介绍.........................................................................................2二、万达百货有限公司报表分析............................................................................................3（一）偿债能力分析.........................................................................................................31.流动比率指标分析...................................................................................................32.速动比率指标分析...................................................................................................43.现金比率指标分析...................................................................................................4（二）盈利能力分析.........................................................................................................51.经营性盈利能力分析...............................................................................................52.成长性盈利能力分析...............................................................................................7（三）现金流量表分析.....................................................................................................91.现金流量的充足性和财务弹性分析.......................................................................92.现金流动的有效性分析.........................................................................................103.现金流量结构分析.................................................................................................10三、万达百货有限公司存在问题..........................................................................................11（一）资金使用率偏低...................................................................................................11（二）销售费用偏高.......................................................................................................11（三）财务报表实时性不强...........................................................................................11（四）财务分析存在的问题...........................................................................................11四、完善公司经营管理采取的对策......................................................................................12（一）加强企业资金管理...............................................................................................121.首先进行资金事前预测.........................................................................................122.其次加强资金事中管理.........................................................................................123.加强资金事后控制.................................................................................................13（二）加强企业销售费用的管理...................................................................................13IV1.加强销售费用预算管理.........................................................................................132.建立销售费用管理制度...............