决战棋牌

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                              1. 财务会计论文

                                摘 要: 通过分析企业战略,并结合近三年的主要财务指标,对苏宁易购的资产负债表、利润表、现金流量表中的主要数据进行分析,发现苏宁易购的运营能力有待提高,企业的负债较为稳定,盈利能力不足,有很大的发展空间。因此,苏宁易购应当根据这些财务数据做出财务战略
                                阅读技巧Ctrl+D 收藏本篇文章

                                  摘 要: 通过分析企业战略决战棋牌,并结合近三年的主要财务指标,对苏宁易购的资产负债表、利润表、现金流量表中的主要数据进行分析,发现苏宁易购的运营能力有待提高,企业的负债较为稳定,盈利能力不足,有很大的发展空间。因此,苏宁易购应当根据这些财务数据做出财务战略的调整和优化,放缓物流扩建,精简门店建设;积极进行战略转型,协同发展线上、线下业务,科学投资,稳定现金流,提高投资的收益回报,以提高企业的财务竞争力。

                                  关键词:决战棋牌 企业战略; 财务报表分析; 苏宁易购;

                                  传统的财务报表分析过于重视报表数据,只是简单的以表论表,忽视了企业原本的经营环境和行业环境,不利于企业的长足发展。从企业战略的视角来分析苏宁易购的财务报表,能够有效避免财务分析和企业经营实践的背离,实现企业的长期价值,促进企业的长期发展。由此,研究企业战略下苏宁易购的财务报表分析这一课题具有重要的现实意义。

                                  一、企业战略与资产负债表、利润表、现金流量表的联系

                                  (一)企业战略与资产负债表的联系

                                  ZICHANFUZHAIBIAOSHIQIYECAIWUBAOBIAODEZUCHENGZHIYI,QIZHONGDEBUFENZICHANHUIBEIYONGYUQIYEDESHENGCHANJINGYING,LINGYIBUFENHUIYONGLAIMANZUQIYEDETOUZIXUQIU。QIYECAIQUDEJINGYINGZHANLVE、TOUZICELVESHIJUEDINGQIYEZICHANJIEGOU、ZIJINPEIZHIDEGUANJIANYINSU,YIBANLAISHUO,QIYEZICHANFUZHAIBIAOZHONGDEFUZHAINENGGOUTUIDONGQIYEDEFAZHAN,QIBIZICHANJIEGOUHEGUIMOGENGNENGGOUYINGXIANGQIYEDEZHANLVEXUANZEHEFAZHANFANGXIANG。MUQIAN,SUIRANWUFAJIANGZICHANFUZHAIZHONGDEMEIYIYAOSUHEQIYEZHANLVEJINGQUEDIPIPEI,DANSHIERZHEZHENGTISHANGCUNZAIYIDINGDEGUILV,CONGQIYEZHANLVESHIJIAOLAITANXIQIYEDECAIWUBAOBIAO,NENGGOUCUJINGUANLIZHEDUIQIYEJINGYINGXINXIDEHONGGUANBAWO。

                                  (二)企业战略和利润表的联系

                                  QIYEZHANLVEHELIRUNBIAOYEYOUZHEMIQIEDELIANXI,TONGCHANGLAIJIANG,QIYEZHANLVEDEXUANZEHUIJUEDINGQIYEHUODELIRUNDEFANGSHIHEXIAOGUO。SHOUXIAN,QIYEDEJINGYINGYEWU、TIGONGDECHANPIN、FUWUYINGXIANGQIYEDELIRUNLAIYUAN;QICI,QIYEDEKUOZHANGZHANLVEHUIYINGXIANGQILIRUNHUODEDEXIAOGUOHESHIJIAN。QIYERUGUOSHIXINGKUOZHANGZHANLVE,JIUHUIZAISHENGCHANYANFA、YINGJIANPEIZHI、GUANLIXIAOSHOUDENGFANGMIANJIADAZIJINSHURU,QIDAILAIDEZIJINXIAOHAOSHIDUANQIJINGYINGWUFATIANPINGDE,RUCIYILAI,QIYEHUODELIRUNDESHIJIANBIANHUITUIHOU。YOUCI,ZAIJINXINGLIRUNBIAOFENXIDEGUOCHENGZHONGYAOCHONGFENKAOLVQIYEZHANLVEDEYINGXIANG。

                                  (三)企业战略和现金流量表的联系

                                  企业战略的改变对现金流的影响是直接而迅速的。正如上文所述,当企业扩张或者作出新的发展战略决战棋牌时,大量的现金将会转变为固定资产和存货,这对企业的利润不会快速造成影响,但是其资金支出将会直接在现金流量表中有所反映。因此,在剖析现金流量表时,应当深入挖掘现金流背后的企业战略,以长远的目光来分析企业财务。

                                  二、苏宁易购企业战略分析

                                  (一)品牌简介

                                  苏宁成立于1990年的江苏南京,其经营项目涉及传统家电、电子、百货、日用、虚拟产品等,截止2018年底,公司拥有8000多家自营店,覆盖国内各地和香港、日本等市场。近些年来,苏宁易购拓展业务,扩大线下规模,通过经营的规模化、服务的专业化提升品牌价值,同时为了使消费者获得良好的消费体验,建立了一体化的售后服务体系,获得了良好的口碑,直至今日,苏宁易购在我国民营企业的综合排行中位居前列。

                                企业战略下苏宁易购的财务报表分析

                                  (二)投资战略

                                  一直以来苏宁易购秉持多元化的投资战略,从苏宁易购近些年的资产负债来看,其投资方向不在单一的集中于固定资产,投资开始朝着多元化的方向发展。就投资规模来看,苏宁易购通过不断优化线上平台来提高电子商务决战棋牌平台的运营效果,与此同时,苏宁易购近些年一直致力于完善线下连锁店的分布,不仅开创了苏宁小店,而且收购了上海迪亚天天便利店,直至2018年,苏宁小店和迪亚天天自营店的数量就达到1744家,线下投资成为苏宁近些年来的重要选择。

                                  (三)筹资融资战略

                                  YOUYUSUNINGYIGOUYIZHICAIQUKUOZHANGXINGDETOUZIZHANLVE,QIXIANSHANGPINGTAIJIANSHE、XIANXIAMENDIANKUOZHANG、WANGLUOWULIUFUWUDEWANSHANXUYAODALIANGZIJIN,WEILEYUZHIXIANGPIPEI,SUNINGYIGOUDECHOUZIZHANLVEYEJUYOUDUOYUANHUA。JUTIERYAN,SUNINGYIGOUYIZHAIWURONGZIWEIZHU,QUANYIRONGZIWEIFU,TONGSHIHAICAIQUGUPIAOFAXINGDEFANGFASHIXIANCHOUZI,WEIQIJIBENDEYEWUHUODONGTIGONGZHICHI。ZONGDELAIKAN,SUNINGYIGOUCHOUZI、RONGZIZHANLVEJIAOWEIJIJIN,ZHUYAOYIKAOFAXINGZHAIQUANHEGUPIAO,TONGSHIHAIHUITONGGUOYINXINGJIEKUANHEGONGSIZIYOUZIJINJINXINGRONGZI,ZHENGTISHANGMIANLINJIAOGAODEFENGXIAN。

                                  三、企业战略下苏宁易购财务报表分析

                                  (一)企业战略下苏宁易购的资产负债表分析

                                  ZICHANFUZHAIDEGAODINENGGOUTIXIANQIYEDEJINGYINGZHANLVE,FANYINGQIYEDECHOUZIRONGZISHUIPING。SHOUXIAN,JINSANNIANLAI,SUNINGYIGOUDEZONGZICHANCHENGJUEDUISHANGSHENGQUSHI,ZHI2018NIANDADAO19946270WANYUAN,TONGSHI,ZONGZICHANDEZENGZHANGSUDUJIAOWEIWENDING,ZONGTISHANGFAZHANLIANGHAO,ZHEISHUOMINGSUNINGYIGOUDEDUOYUANHUAFAZHANZHANLVEZHUOYOUCHENGXIAO。QICI,JIANYUSUNINGYIGOUBENZHISHANGSHUYUCHUANTONGDELINGSHOUXINGYE,LIUDONGZICHANYINGDANGZHANJUXIANGDANGBIZHONG,GENJUNIANDUCAIWUBAOBIAOLAIKAN,SUNINGYIGOUDELIUDONGZICHANBIZHONGJIAODA,QIEZAISHULIANGSHANGBUDUANZENGJIA,FEILIUDONGZICHANDEBIZHONGJIAOXIAO,2018NIANSUIRANYOUSUOXIAJIANG,DANSHIZHENGTISHANGHELIUDONGZICHANDEFAZHANTAISHIXIANGYIZHI。GENJUDIAOCHAFAXIAN,2016-2018NIANSUNINGYIGOULIUDONGZICHANZHUYAOYOUHUOBIZIJIN、CUNHUO、YUFUKUAN、JIAOYIXINGJINRONGZICHAN、YINGSHOUZHANGKUANDENGGONGTONGZUCHENG,HUOBIZIJIN、JINRONGJIAOYIZIJIN、YINGSHOUZHANGKUANDESHUEYIZHICHUYUSHANGSHENGTAISHI,ZHEISHIYOUYUSUNINGYIGOUFAXINGGUPIAO、ZHAIQUANDEXINGWEIYINGXIANG,GENGZHIDEZHUYIDESHI2018NIANSHANGBANNIAN,SUNINGYIGOUJIANCHIALIGUPIAOHUOLI56.01YIYUAN,12YUEDIQINGKONG,HUOLI52.02YIYUAN,ZHEIYIQIYEZHANLVESHIDEQIJIAOYIXINGJINRONGZICHANZHANBIJUDA。TONGSHI,JIUSUNINGYIGOUJINSANNIANDEZICHANFUZHAILVLAIKAN,2017NIANYOUSUOXIAJIANG,ZHI2018SUIRANYOUSHANGSHENGZHI55.78%,DANSHIZENGFUBUDA,ZHENGTISHANGXIANGDUIJIAOWEIWENDING,ZHEISHUOMINGSUNINGYIGOUDEFUZHAIYALIXIANGDUIJIAODI,ZHENGTIZIJINYUNYINGJIAOWEIHELI,JINGYINGSHUNCHANG,QIYEZHANLVELUOSHIQINGKUANGLIANGHAO,KEYIGENJUZHEIYIJIBENQINGKUANGZHIDINGBINGDIAOZHENGXIAYIJIEDUANDEFAZHANZHANLVE。

                                  (二)企业战略下苏宁易购的利润表分析

                                  GENJUNIANDUBAOBIAOKEZHI,SUNINGYIGOU2016NIANDEYINGYELIRUNHE2017NIAN、2018NIANXIANGCHAJIAODA,ZHUYAOSHIYOUYUSUNINGYIGOUZAI2016NIANKUODALETOUZIDEGUIMOHELIDU,DAOZHIZHUYINGCHENGBENDAGUIMOSHANGSHENG,2017NIANHE2018NIANSUNINGYIGOUDEYINGYELIRUNHEJINGLIRUNSHANGSHENG,SHUOMINGQIYEZHUANXINGZHANLVECHENGGONG,ZHENGTISHANGDEYINGLIYOUYIDINGDETISHENG。CIWAI,JIEZHIZHI2018NIAN,SUNINGYIGOUZAIXIANGHULIANWANGZHUANXINGDEDAOLUSHANGRENGCHUYUKUISUNZHUANGTAI,2016ZHI2018NIANSUNINGYIGOUDEJINGLIRUNZAIKOUCHUFEIJINGCHANGXINGSUNYIHOURENGRANWEIFUZHI,SUNINGYIGOUZICHANZHENGQUANHUAJIGUQUANCHURANGDEYUNZUOFANGSHISUOHUODEDEFEIJINGCHANGXINGSUNYI,CHENGWEIZENGHOUSUNINGJINGLIRUNDEGUANJIAN。ZONGZHI,SUNINGYIGOUJINXIENIANLAIDEYINGLINENGLIBUZU,DAOZHIQIYEDEGUPIAOFAXING、CHOUZIRONGZIKUNNAN。

                                  (三)企业战略下苏宁易购的现金流量表分析

                                  GENJUNIANDUBAOBIAOKEZHI,SUNINGYIGOUZAITOUZIHEJINGYINGLIANGGEFANGMIANSUOHUODEDEXIANJINZHENGTISHANGBUDUANZENGJIA,DANSHI,YOUYUTOUZIGUIMODEKUODAHEJINGYINGGUIMODEKUOZHANG,SUNINGYIGOUZAIJINSANNIANDEXIANJINLIULIANGJINGECHENGFUZHI。JINXIENIANLAI,SUNINGYIGOUCAIQUQINGZICHANDEYUNYINGZHANLVE,TOUZILEHENDUOGUQUAN,2018NIAN7YUE,SUNINGYIGOUCHIZI34YIYUANRENGOUHUATAIZHENGQUANDE2.61YIGUGUPIAO,CHIYOUQI3.16%DEGUFEN,WEIZIJIDAILAICHAO10YIYUANDEFUYING。TONGSHIWEILESHIXIANDIANZISHANGWUHEFUWUDESHENGJI,SUNINGHAIZAIWULIUJIDIJIANSHE、ZIYINGDIANJIANSHEFANGMIANJINXINGDALITOUZI,JIEZHI2018NIAN9YUE,SUNINGYIGOUMENXIADIANSHULIANGDADAO6292JIA。CIWAI,SUNINGYIGOUHAIJINXINGDALIANGTOUZISHOUGOU,2018NIAN10YUE31RI,GONGSICANYUSHELIDEYUNXIANGCANGCHUWULIUJIJIN,SHOUGOU5JIAKONGGUZIGONGSI,JIAOYIDUIJIA11.49YIYUAN。KEYISHUO,ZAILIANSUOCHAOSHIZHENGTIBUZHUANQIANDETAISHIXIA,SUNINGYIGOUKAITUOXINDEYEWU,JIADATOUZI,SHIXIANJINLIUJINGEZHENGTISHANGCHUYUFUZHIZHUANGTAI,SHISHUWUNAI。GENJUDIAOYAN,SUNINGTOUZICHENGLIHOU,SUNINGYIGOUZAIDICHAN、JINKONGWUDACHANYEDEBUJUTIGAOLEQIZIYUANZHENGHENENGLI,DANTONGSHIYEDAOZHIDALIANGZIBENXINGZHICHUHETOUZIZENGZHANGLVJUGAOBUXIA,SHIQIYEDEZIYOUXIANJINLIULIANGBUDUANXIAJIANG。

                                  四、结论及建议

                                  TONGGUOFENXISUNINGYIGOUDEQIYEZHANLVE,JIEHEJINSANNIANDEZHUYAOCAIWUZHIBIAO,DUISUNINGYIGOUDEZICHANFUZHAIBIAO、LIRUNBIAO、XIANJINLIULIANGBIAOZHONGDEZHUYAOSHUJUJINXINGFENXI,FAXIANSUNINGYIGOUDEYUNYINGNENGLIYOUDAITIGAO,QIYEDEFUZHAIJIAOWEIWENDING,YINGLINENGLIBUZU,YOUHENDADEFAZHANKONGJIAN,ZAIZHIHOUDEFAZHANZHONG,SUNINGYIGOUYINGDANGGENJUZHEIXIECAIWUSHUJUZUOCHUCAIWUZHANLVEDEDIAOZHENGHEYOUHUA。YINCI,TICHURUXIAJIDIANJIANYI:SHOUXIAN,FANGHUANWULIUKUOJIAN,JINGJIANMENDIANJIANSHE。HENDUODIANSHANGDOUZHILIYUWULIUTIXIDEJIANSHE,CHUANGSHOUZUIDUODESHIALIBABA,FANGUANSUNINGYIGOU,SUIRANYEBUDUANJIADATOUZI,DANSHIYOUYUQUEFACHUANGXINGUIHUA,YIZHIWEIQUDESHIZHIXINGJINZHAN。SUNINGZAIJIEXIALAIDEGONGZUOZHONG,KEYIYONGJIAMENGDAITIKUOJIAN,SHIXIANDUIXIANYOUZIYUANDECHONGFENLIYONG,ZAIJIANGDIPAISONGFUDANDEJICHUSHANGTIGAOPAISONGNENGLI,TIGAOYONGHUDETIYAN,ZENGQIANGYONGHUDEZHONGSHIDU。MUQIAN,SUNINGYIGOUSHOUGOULETIANTIANKUAIDI,ZHEIZHONGQIANGQIANGLIANHEDEFANGSHI,BIANDUIWULIUTIXIDEJIANSHEHENYOUZHULI。QICI,JIJIJINXINGZHANLVEZHUANXING,QIYEZAITONGGUOXIANSHANGXIANXIALINGSHOU、TOUZIHUODONGZHENGHEZIYUAN,TIGAOSHOUYIDEGUOCHENGZHONG,YINGDANGXIETONGFAZHANXIANSHANG、XIANXIAYEWU,KEXUETOUZI,ZAIWENDINGDEXIANJINLIUJICHUSHANGTIGAOTOUZIDESHOUYIHUIBAO,TONGSHI,CANGCHUWULIUHEKEJIYANFAGENGYAOWENZHAWENDADIJINXING,ZHENGQUTONGGUOHELIDEFAZHANZHANLVETIGAOQIYEDECAIWUJINGZHENGLI。

                                  参考文献

                                  [1]蔡东英.新形势下企业财务分析存在的问题与对策[J].中国商论,2018(3):135-136.
                                决战棋牌   [2]郝玮.“苏宁电器”到“苏宁云商”—转型就一定亏损[J].时代金融, 2014(6):111-112.

                                  孙晓蕾.企业战略下的财务报表分析——以苏宁易购为例[J].商业经济,2020(02):140-141. 转载请注明来源。原文地址:http://gxkelong.com/html/zhlw/20200314/8282085.html   

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