【正文】 ................... 3 財(cái)務(wù)報(bào)表分析概念 .............................................. 3 財(cái)務(wù)報(bào)表分析的原則與程序 ................................ 3 財(cái)務(wù)報(bào)表分析的作用 ...................................... 3 財(cái)務(wù)報(bào)表分析的常用方法 ........................................ 4 比率分析法 ............................................... 4 比較分析法 ............................................... 4 趨勢(shì)分析法 ............................................... 4 財(cái)務(wù)分析方法的局限性 .......................................... 4 3 耐克公司整體概況 .............................................. 5 耐克公司簡(jiǎn)介 .................................................. 5 耐克公司品牌標(biāo)志與品牌故事 .................................... 5 品牌標(biāo)志 ................................................. 5 品牌故事 ................................................. 5 耐克公司競(jìng)爭(zhēng)者環(huán)境分析 ........................................ 6 耐克公司市場(chǎng)競(jìng)爭(zhēng)者組成 ................................... 6 耐克公司市場(chǎng)競(jìng)爭(zhēng)的優(yōu)勢(shì)與劣勢(shì) ............................. 7 耐克公司在市場(chǎng)競(jìng)爭(zhēng)中的機(jī)會(huì)與威脅 ......................... 7 4 耐克公司財(cái)務(wù)報(bào)表的具體分析研究 ................................. 10 財(cái)務(wù)三大報(bào)表 分析 ............................................. 10 V 資產(chǎn)負(fù)債表分析 .......................................... 10 利潤(rùn)表分析 .............................................. 15 現(xiàn)金流量表分析 .......................................... 17 相關(guān)財(cái)務(wù)指標(biāo)分析 ............................................. 21 償債能力分析 ............................................ 21 營(yíng)運(yùn)能力分析 ............................................ 22 獲利盈利分析 ............................................ 23 財(cái)務(wù)綜合分析 ................................................. 24 5 對(duì)耐克公司財(cái)務(wù)狀況的綜合評(píng)價(jià)與建議 ............................. 26 對(duì)耐克公司財(cái)務(wù)狀況的綜合評(píng)價(jià) ................................. 26 償債能力較弱 ............................................ 26 營(yíng) 業(yè)總成本高 ............................................ 26 應(yīng)收賬款周轉(zhuǎn)速度慢 ...................................... 26 對(duì)耐克公司財(cái)務(wù)狀況的建議 ..................................... 26 提高償債能力 ............................................ 27 為降低運(yùn)營(yíng)總成本加強(qiáng)管理 ................................ 27 加強(qiáng)應(yīng)收賬款的回收力度 .................................. 27 結(jié)論 .......................................................... 29 致謝 .......................................................... 30 參考文獻(xiàn) ...................................................... 31 1 1 緒論 隨著人們生活水平與質(zhì)量的提高，運(yùn)動(dòng)消費(fèi)已經(jīng)成為一個(gè)新熱點(diǎn)。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。運(yùn)用財(cái)務(wù)指標(biāo)來(lái)評(píng)價(jià)企業(yè)的整體盈利能力、償債能力、資產(chǎn)的營(yíng)運(yùn)效率、資產(chǎn)周轉(zhuǎn)率、現(xiàn)金 流量以及持續(xù)發(fā)展能力進(jìn)行分析等探索如何進(jìn)行財(cái)務(wù)報(bào)表分析，并對(duì)財(cái)務(wù)報(bào)表分析的局限性和影響因素提出自己的觀點(diǎn)。對(duì)現(xiàn)行常用財(cái)務(wù)分析指標(biāo)進(jìn)行了詳細(xì)的分析研究，并運(yùn)用財(cái)務(wù)比率分析指標(biāo)對(duì)耐克公司綜合財(cái)務(wù)狀況進(jìn)行分析和評(píng)價(jià)。但是單純從財(cái)務(wù)報(bào)表的簡(jiǎn)單數(shù)字和文字上得不出實(shí)質(zhì)性的成果，而要利用一定的分析方法和分析技巧，同時(shí)結(jié)合實(shí)際情況，正確認(rèn)識(shí)財(cái)務(wù)報(bào)表本身的局限性和非正 常影響因素，對(duì)資產(chǎn)負(fù)債表、利潤(rùn)表和現(xiàn)金流量表進(jìn)行全面綜合分析，以便做出科學(xué)決策，這個(gè)系統(tǒng)的動(dòng)態(tài)過(guò)程就是財(cái)務(wù)報(bào)表分析。 簽 名： 日 期： 年 月 日 I 耐克公司的財(cái)務(wù)報(bào)表分析 姓名自己填 摘 要 :隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的深化以及資本市場(chǎng)的快速發(fā)展，企業(yè)外部環(huán)境發(fā)生了巨大變化。除文中已經(jīng)注明引用的內(nèi)容外，不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或在網(wǎng)上發(fā)表的論文。 本科畢業(yè)論文 Thesis for Bachelor’s Degree 題 目 耐克公司的財(cái)務(wù)報(bào)表分析 誠(chéng)信聲明 本人鄭重聲明：本人所呈交的畢業(yè) 論文 ，是在導(dǎo)師的指導(dǎo)下獨(dú)立進(jìn)行研究所取得的成果。畢業(yè)論文中凡引用他人已經(jīng)發(fā)表或未發(fā)表的成果、數(shù)據(jù)、觀點(diǎn)等，均已明確注明出處。 本聲明的法律結(jié)果由本人承擔(dān)。財(cái)務(wù)報(bào)表分析不僅是企業(yè)內(nèi)部的一項(xiàng)基礎(chǔ)工作，而且對(duì)財(cái)政、稅務(wù)、銀行、審計(jì)及企業(yè)主管部門(mén)和廣大投資者全面了解企業(yè)生產(chǎn)經(jīng)營(yíng)情況，正確評(píng)價(jià)企業(yè)績(jī)效，從外部推動(dòng)企業(yè)挖潛增效和改善管理起著不可替代的作用。 本文以耐克公司為例，從財(cái)務(wù)分析的內(nèi)涵入手，介紹了企業(yè)財(cái)務(wù)分析的基礎(chǔ)資料以及目前常用的財(cái)務(wù)分析方法。最后，分析了常用財(cái)務(wù)比率分析存在的局限性，并從企業(yè)償債能力、營(yíng)運(yùn)能力和盈利能力等幾個(gè)方面對(duì)其指標(biāo)提出了改進(jìn)建議。 關(guān)鍵詞： 財(cái)務(wù)報(bào)表；財(cái)務(wù)報(bào)表分析；財(cái)務(wù)指標(biāo)；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 th