Suning's Financial Statements Analysis

With the advancement of Chinese Economic Market system and the development of the capital market, the enterprise's external environment has changed dramatically.The financial statement now is not only an internal work, but also one of an essential tools for outside of company parties, like Finance bureau, Tax bureau, banks, auditors, and Supervisors mother Company, and investor, shareholders. By analyze financial statement, these parties could have a clear picture of the operation situation and could evaluate the enterprise operation correctly.Financial statement of on public companies reflects the history of on public company, and current performance, and also reflects the future of the whole company. With summarize and categorize the complicated data, the information which helps to make correct decision will appear. On the other hand, the opinion of these outside parties they got from financial statement analysis could push the enterprise to improve their operation for maximum of benefit and improve the management skills.Followed my article takes the public company SU-NING Electronics as an example, analyzes the financial statement of SU-NING Electronics from 2003 to 2007. With the knowledge of management accounting, finance management, I will raise some questions which reflects from their financial statement and proposed my own suggestion.