【正文】 本科畢業(yè)論文 Thesis for Bachelor’s Degree 題 目 耐克公司的財務報表分析 誠信聲明 本人鄭重聲明：本人所呈交的畢業(yè) 論文 ，是在導師的指導下獨立進行研究所取得的成果。畢業(yè)論文中凡引用他人已經發(fā)表或未發(fā)表的成果、數據、觀點等，均已明確注明出處。除文中已經注明引用的內容外，不包含任何其他個人或集體已經發(fā)表或在網上發(fā)表的論文。 本聲明的法律結果由本人承擔。 簽 名： 日 期： 年 月 日 I 耐克公司的財務報表分析 姓名自己填 摘 要 :隨著我國市場經濟體制的深化以及資本市場的快速發(fā)展，企業(yè)外部環(huán)境發(fā)生了巨大變化。財務報表分析不僅是企業(yè)內部的一項基礎工作，而且對財政、稅務、銀行、審計及企業(yè)主管部門和廣大投資者全面了解企業(yè)生產經營情況，正確評價企業(yè)績效，從外部推動企業(yè)挖潛增效和改善管理起著不可替代的作用。但是單純從財務報表的簡單數字和文字上得不出實質性的成果，而要利用一定的分析方法和分析技巧，同時結合實際情況，正確認識財務報表本身的局限性和非正 常影響因素，對資產負債表、利潤表和現(xiàn)金流量表進行全面綜合分析，以便做出科學決策，這個系統(tǒng)的動態(tài)過程就是財務報表分析。 本文以耐克公司為例，從財務分析的內涵入手，介紹了企業(yè)財務分析的基礎資料以及目前常用的財務分析方法。對現(xiàn)行常用財務分析指標進行了詳細的分析研究，并運用財務比率分析指標對耐克公司綜合財務狀況進行分析和評價。最后，分析了常用財務比率分析存在的局限性，并從企業(yè)償債能力、營運能力和盈利能力等幾個方面對其指標提出了改進建議。運用財務指標來評價企業(yè)的整體盈利能力、償債能力、資產的營運效率、資產周轉率、現(xiàn)金 流量以及持續(xù)發(fā)展能力進行分析等探索如何進行財務報表分析，并對財務報表分析的局限性和影響因素提出自己的觀點。 關鍵詞： 財務報表；財務報表分析；財務指標；局限性 II Nike pany financial statement analysis Abstract： With deepening of market economy system in our country and the rapid development of capital market, great changes have taken place in enterprise external environment. Financial statement analysis is not only a basic work within the enterprise, and the fiscal, taxation, banking, audit and enterprise to fully understand the enterprise production and management departments and the broad masses of investors, the correct evaluation of enterprise performance, from the outside to promote enterprise development efficiency and improving management plays an irreplaceable role. But pure simple Numbers and words from the financial statements are not substantial results, and to take advantage of certain methods and analysis skills, bined with the actual situation at the same time, the correct understanding the limitations and abnormal factors of financial statements, the balance sheet, ine statement and statement of cash flows to conduct a prehensive prehensive analysis, in order to make scientific decision, the system is the dynamic process of financial statement analysis. Based on Nike pany as an example, this paper from the definition of the financial analysis, this paper introduces the enterprise financial analysis of data and the basis of the current monly used methods of financial analysis. The financial analysis indicators, which are used in the current carried on the detailed analysis and research, and using the financial ratios analysis indicators to Nike prehensive analysis and evaluation on the financial situation. Finally, the paper analyzes the mon use of the limitation of financial ratio analysis, and from the enterprise debt paying ability, operation ability and profitability indicators to its improvement Suggestions are put forward. Using financial indicators to evaluate enterprise39。s overall profitability, solvency, the operating efficiency of assets, asset turnover, cash flow and sustainable development ability is analyzed to explore how to carry out financial statement analysis, and the limitations of financial statement analysis and put forward their views. III Key Words: The financial statements。 Financial statement analysis. Financial indicators。 limitations IV 目 錄 摘 要 .......................................................... I Abstract. ..................................................... II 1 緒論 .......................................................... 1 研究背景和意義 ................................................ 1 研究目的與研究對象 ............................................ 1 研究內容 ...................................................... 2 論文研究方法 .................................................. 2 2 財務報表基礎理論 .............................................. 3 財務報表分析概念 .............................................. 3 財務報表分析的原則與程序 ................................ 3 財務報表分析的作用 ...................................... 3 財務報表分析的常用方法 ........................................ 4 比率分析法 ............................................... 4 比較分析法 ............................................... 4 趨勢分析法 ............................................... 4 財務分析方法的局限性 .......................................... 4 3 耐克公司整體概況 .............................................. 5 耐克公司簡介 .................................................. 5 耐克公司品牌標志與品牌故事 .................................... 5 品牌標志 ................................................. 5 品牌故事 ................................................. 5 耐克公司競爭者環(huán)境分析 ........................................ 6 耐克公司市場競爭者組成 ................................... 6 耐克公司市場競爭的優(yōu)勢與劣勢 ............................. 7 耐克公司在市場競爭中的機會與威脅 ......................... 7 4 耐克公司財務報表的具體分析研究 ................................. 10 財務三大報表 分析 ............................................. 10 V 資產負債表分析 .......................................... 10 利潤表分析 .............................................. 15 現(xiàn)金流量表分析 .......