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毕业论文（设计）毕业论文格力电器股份有限公司题目利润表分析及评价指导教师学生姓名谭立金年月日黑龙江财经学院毕业论文（设计）I格力电器利润表分析摘要利润表，又称动态报表。它反映了企业某一时期发生的各种收入、费用、成本或支出。是反映企业一段时间内经营状况的会计报表。分析利润表能够掌握企业的盈利和发展能力。公司的盈利及发展能力是企业的生存和发展的命脉，同时也很大程度上影响到投资者的利益，进而影响报表使用者的发展方向和出资决定，所以它对于企业会计报表使用者极其重要。文章以格力电器为研究背景，运用财务分析理论知识对格力电器的利润表进行计算与分析，阐述各利润项目对企业盈利能力和发展能力的影响，并与海尔集团进行同行业对比，找出企业与龙头企业之间存在的不足与差距，并针对存在的问题提出解决办法，以提高格力电器的盈利能力和发展能力，从而使本企业的稳定、快速的发展。关键词：盈利能力；发展能力；利润表分析黑龙江财经学院毕业论文（设计）IIAnalysisofAnhuiJiangHuaiAutomobileCorpprofitchartAbstractTheprofitstatementisanaccountingstatementthatreflectstheoperatingresultsofanenterpriseinacertainperiod.Analysisoftheprofitstatementcanunderstandtheprofitabilityanddevelopmentcapacityoftheenterprise.Thecompany'sprofitabilityanddevelopmentcapacityisrelatedtothesurvivalanddevelopmentofenterprises,butalsorelatedtotheinterestsofinvestors,affectsthedecisionofthereportuser,soitisoneofthemostconcernedusersofaccountingstatementsoftheaccountingstatementsofthecompany.ThispapertakesAnhuiJiangHuaiAutomobileCorpastheresearchbackground,usingthefinancialanalysistheoryofknowledgeoftheAnhuiJiangHuaiAutomobileCorp'sprofittablestructureiscalculatedandanalyzed,theeffectofthisprojectontheprofitsofcorporateprofitabilityanddevelopmentcapacity,andthesameindustrycomparedwithSAIC.InordertoimproveprofitabilityanddevelopmentcapacityofAnhuiJiangHuaiAutomobileCorp,theJiangHuaiAutomobileCorpofAnhuisoastopromotethehealthyandrapiddevelopment.Keywords:profitability;developmentability;profittableanalysis黑龙江财经学院毕业论文（设计）I目录摘要.....................................................................................................................................IAbstract......................................................................................................................................II目录.....................................................................................................................................I绪论....................................................................................................................................11利润表分析基本理论概述..................................................................................................21.1利润表分析的含义...................................................................................................21.2利润表分析的作用...................................................................................................21.3利润表分析的类型...................................................................................................22格力电器简介和财务现状..................................................................................................42.1格力电器简介...........................................................................................................42.2格力电器财务现状...................................................................................................43格力电器利润表分析......................................................................................................13.1利润表总体分析.........................................................................................................13.2利润表结构分析.........................................................................................................13.3利润表财务比率分析.................................................................................................23.3.1盈利能力比率分析..........................................................................................23.3.2发展能力比率分析...........................................................................................84提高格力电器利润的对策................................................................................................114.1控制产品成本.........................................................................................................114.2控制期间费用.........................................................................................................114.3扩大产品销售.........................................................................................................114.4研发新产品.............................................................................................................114.5扩大资产规模..........................................................................................................10结论..................................................................................................................................13参考文献..................................................................................................................................14致谢..................................................................................................................................15附录..................................................................................................................................16黑龙江财经学院毕业论文（设计）1绪论企业从事经营活动，最终的目的就是保持企业的盈利能力最大化和发展能力的提高。企业作为生产经营者，必须维护自己的资本完整，并想办法使企业最大的获取利润，使企业持续发展。因此，财务分析重要性也日益加大。文章通过格力电器与海尔集团2013-2015年的利润表进行分析比较，可以看出企业生产经营中存在的问题与不足，进而采取相应的措施解决存在的问题，来提高企业的盈利能力和发展能力，实现企业价值最大化并且保障企业能够稳定、快速的发展。利润表是可以全面反应某一会计期间经营成果的报表，通过对利润表的分析可以了解企业盈利能力和发展能力的高低，而盈利能力和发展能力的高低同样会影响