基于帕利普分析体系下格力电器财务分析  

Financial Analysis of Gree Electric Appliances Based on Palepu Analysis System

作　　者：李可舒 李爱琴[1] LI Ke-shu;LI Ai-qin(Xizang Minzu University,Xianyang 712082,China)

机构地区：[1]西藏民族大学,陕西咸阳712082

出　　处：《中小企业管理与科技》2021年第7期87-88,共2页Management & Technology of SME

基　　金：2019年西藏民族大学“研究生教学案例库建设项目”。

摘　　要：随着中国经济的迅猛发展,资本市场已经逐渐成熟和完善,家电制造业企业的竞争由价格之争逐渐转变为企业战略的竞争。论文以格力电器为例展开分析,将格力电器近三年的盈利能力指标、营运能力指标、偿债能力指标进行纵向对比,并借助帕利普财务分析体系将格力电器可持续增长率进行层层分解展开,从而分析了解其财务状况,探究企业如何达到自身利益最大化。With the rapid development of China's economy,the capital market has gradually matured and improved,and the competition of home appliance manufacturing enterprises has gradually changed from the competition of price to the competition of enterprise strategy.The analysis of the paper is based on the example of Gree Electric Appliance.The paper presents a longitudinal comparison of profitability,operating ability and solvency indicators of Gree Electric Appliance for the past three years,and uses the Palepu financial analysis system to decompose the sustainable growth rate of Gree Electric Appliances layer by layer,so as to analyzes and understand its financial situation and explore how the enterprise can maximize its own benefits.

关 键 词：格力电器 帕利普财务分析体系 财务 

分 类 号：F275[经济管理—企业管理]