关于体育服装行业上市公司财务分析——以安踏体育为例

本文ID：143670

(字数：12190)

XCLW51236 关于体育服装行业上市公司财务分析——以安踏体育为例 (字数：12190)

中文摘要

随着我国经济的高速发展，为了企业能适应我国的发展速度企业的管理制度和财务制度也应该不断完善并且每个公司都应该建立健全的制度。为了让企业管理者和利益相关者更好的了解企业的经营状况企业就必须做好财务分析方面的相关工作。四大能力的财务比率分析是财务分析的一个重要组成部分，无论是管理者还是利益相关者都可以对财务报表进行分析获取他们想要的信息，以达到他们想要的目的。本文通过比率分析法、比较分析法和文献参考法，以安踏体育公司为例，对我国上市公司财务分析中存在的问题和原因进行了一系列的分析和总结。以该企业近五年三大报表的数据为依据，运用了财务管理和财务报表分析等方面的知识，针对该企业存在的问题提出了一系列的解决措施。

关键词：安踏体育；财务分析；问题；措施

ABSTRACT

With the rapid development of economy in our country, in order for enterprises to adapt to the speed of development in our country, the management system and financial system of enterprises should be constantly improved and each company should establish a sound system. In order to make enterprise managers and stakeholders better understand the business situation of enterprises, enterprises must do a good job in financial analysis. The financial ratio analysis of the four abilities is an important part of financial analysis. Both managers and stakeholders can analyze the financial statements to obtain the information they want in order to achieve the purpose they want. In this paper, through ratio analysis, comparative analysis and literature reference Taking Anta Sports Company as an example, this paper makes a series of analysis and summary of the problems and causes in the financial analysis of listed companies in China. Based on the data of the three statements in the past five years, this paper puts forward a series of measures to solve the problems existing in the enterprise by using the knowledge of financial management and financial statement analysis.

Key words: Anta Sports; Financial Analysis; problems; measures

一、引言 1

二、相关理论基础 2

（一）财务分析的概念 2

（二）财务分析的内容 2

（三）财务分析的方法 2

三、案例概述 3

（一）安踏体育公司简介 3

（二）安踏体育公司偿债能力分析 3

1．长期偿债能力分析 3

2．短期偿债能力分析 5

（三）安踏体育公司营运能力分析 6