摘要:零售業(yè)的生存和發(fā)展是消費(fèi)者、企業(yè)家、專家學(xué)者和政府歷來關(guān)注的問題。尤其在全球經(jīng)濟(jì)一體化和信息化的浪潮一浪高過一浪之時(shí)，我國(guó)零售業(yè)是近年來變化最快、最具有生氣的行業(yè)之一，成為一國(guó)經(jīng)濟(jì)的重要組成部分，同時(shí)也是促進(jìn)了一國(guó)經(jīng)濟(jì)發(fā)展的重要因素之一，這也是研究這個(gè)論題的目的所在。本論選擇從最重要的報(bào)表入手，通過運(yùn)用償債能力、營(yíng)運(yùn)能力、盈利能力、現(xiàn)金流分析四個(gè)常用分析方法的各項(xiàng)指標(biāo)去分析三大常用報(bào)表，并結(jié)合國(guó)美電器公司案例一一說明，進(jìn)而點(diǎn)出報(bào)表中的一些局限性，并對(duì)此提出解決對(duì)策。

關(guān)鍵詞：零售企業(yè)；財(cái)務(wù)報(bào)表分析；國(guó)美電器

Abstract:Survival and development of the retail consumer, entrepreneurs, academics and Government have always paid attention to the issue. Wave the wave of globalization and information technology, in particular when high waves, changes in the retail industry in recent years one of the industry's fastest, most angry, became an important part of the economy, but also one of the important factors in promoting the economic development of a country, the aim of which is to examine the topic. On the select start with the most important reports, through the use of debt-servicing capacity, operational capacity, profitability, cash flow analysis, analysis of four common methods of indicators to analyse three commonly used reports, combined with company description company cases one by one, and point out some of the limitations in the report, and proposed solutions.

Key Words：Retailing Companies；Financial Statements Analysis；Gome

　　　通過分析比較各種財(cái)務(wù)報(bào)表能集中反映企業(yè)資金狀況、財(cái)務(wù)收支和財(cái)務(wù)成果等重要的會(huì)計(jì)信息，了解該單位經(jīng)濟(jì)活動(dòng)中所取得的成績(jī)和存在的問題，進(jìn)行有效的經(jīng)營(yíng)決策，全面的深刻地認(rèn)識(shí)一個(gè)單位的經(jīng)濟(jì)活動(dòng)和財(cái)務(wù)收支情況，正確評(píng)價(jià)經(jīng)營(yíng)成果，明確問題和原因所在，促使該單位制定出有效的改進(jìn)措施，提高管理水平，促進(jìn)生產(chǎn)經(jīng)營(yíng)正常發(fā)展。 所以，當(dāng)前研究零售業(yè)的財(cái)務(wù)報(bào)表分析不僅能夠更好的發(fā)展我國(guó)的企業(yè)經(jīng)濟(jì)運(yùn)作，帶動(dòng)整個(gè)市場(chǎng)的蓬勃發(fā)展，同時(shí)也可間接緩解日漸緊張的就業(yè)情況。因此，這一研究課題是極為重要的，應(yīng)當(dāng)受到重視。