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1. 研究目的与意义
Financial statement analysis is the process of understanding the risk and profitability of a firm (business, sub-business or project) through analysis of reported financial information, by using different accounting tools and techniques.Financial statement analysis is the foundation for evaluating and pricing credit risk and for doing fundamental company valuation.Since economic development from all over the world is currently stagnated due to financial crisis, most multinational corporations use different kinds of tools to demonstrate their financial performance. In accountancy and finance, the different theory and numbers are used to describe the business. Based on the concept of beating in the fierce competition nowadays, organizations usually apply effective and efficient management to portray financial position so that investors, shareholders or other different users of financial statement analysis would be satisfied. Without doubt, most organizations might prefer to display rosy pictures in their annual reports. Unfortunately, some multinational corporations use different financial tools and techniques to distort their financial report for the sake of a better operation outcome.
2. 国内外研究现状分析
See from the Appendix
3. 研究的基本内容与计划
In this dissertation, I would take the Haier Group as a model and analyze their financial statements, including balance sheet, income statement and cash flow statements. The primary objective and aim of this research is going to explicit the specific date and expose the real financial situation of this organization. Under this circumstance, users of financial statements would realize and comprehend more directly and profoundly.On the perspective of shareholders, it is highly essential to acknowledge the methods which would strengthen financial analysis and enhance the quality of financial information in order to meet organizations developmental needs. Relatively, on the perspective of investors, it is also vital to make decisions on investment through favorable financial information.I believe that researches on this issue would complete the financial analysis system to some extent, as well as bring some advantages to whole financial group.
4. 研究创新点
This thesis combines theory with practicality. It takes the Haier Group as an example to discuss about the traditional financial statement and eliminate the restriction based on the perspective of financial analysis.
