Financial Statement Analysis And Evaluation Of Suning Commerce Group Co.,Ltd

Financial statements is a microcosm of the enterprise management activity, is the basis of accounting message. According to the accounting standards for enterprises no.30-presentation of financial statements, which have a certain structure and format, compiled on a regular basis to reflect the enterprise financial position, operating results and cash flows of a written document, financial statements include the balance sheet, income statement, the cash flow statement, statement of changes in owners’equity, and notes, etc. Accounting information users can take advantage of the financial statements to obtain, what they need accounting information. What have to pay attention is that the financial statements provided by the Numbers and words, often can only reflect the basic condition of the enterprise, even if accounting information only one-sided focus on certain information is easy to be misled. Therefore, if they want to get a more comprehensive and deeper information, in addition to use some analysis methods, and to recognize the limitations of financial statement itself and some abnormal factors, integrated the actual situation of the enterprise itself, a system to the real situation of the enterprise of careful financial analysis, in order to make a more sound decision making. Among them, master certain analysis method and the skill, is the necessary professional skills, it is easier to control.This on the basis of the enterprise’s financial statements and related information data, the adoption of a certain analysis method, using the financial statements to obtain his/her needs of accounting information, analysis of enterprise financial position, operating results and cash flow of the changing trends and reasons of the formation, and the make a comprehensive evaluation of this process is called financial statement analysis. Its ultimate goal is to help the accounting information users to evaluate the development potential of the enterprise, predict the development direction of the future, for the accounting information users decisions played an indispensable role.Thesis mainly is divided into five parts, the first part mainly elaborated the selected topic background, research significance and development. And in this paper, research purpose, research contents and methods; The second part introduces the related concepts of financial statement analysis, including the classification, the analysis of the financial statements, financial statement analysis is one of the most commonly used several kinds of analysis method. The third part is the core part of the whole thesis, namely group co., LTD. The financial statements of the Su Ningyun suppliers has carried on the detailed analysis and evaluation. Including the profit ability, debt paying ability analysis, operation ability, growth ability analysis, etc. In addition to the introduction of the concept of the various index and calculation method, according to su ning report done one by one analysis, and gives the evaluation of their own. The fourth part will suning and gome carries out a comparative analysis on financial indicators. Comprehensive reveals the suning’s financial position, operating results and cash flows and the comparison with peer enterprises, make suning financial indicators more convincing. The fifth part is on the basis of the above analysis, summarize su ning in the financial management problems and countermeasures, and hopes to be helpful to the development of suning, and use for reference to other enterprises.