财务分析—以华为公司为例.doc

PAGE PAGE 24 财务分析—以华为公司为例 Finance analysis –A case study of Hua Wei [摘要] 由于投资收益的不确定性、同业竞争的激烈性，所有者、债权人以及经营者要做出正确的决策离不开对财务报表的正确把握，需要对财务数据进行分析评价。财务分析的基础是企业的会计核算资料，通过对会计的相关核算资料进行加工处理的方式，进而推算出一连串科学系统的财务指标，方便于进行对比、分析和评判。华为在通信设备制造业、网络运营方面有着举足轻重的地位，他的成长和发展也备受关注。在这种背景下，本文以华为集团公司2013至2015年的年度报告为主体，对其进行分析与评价，以了解华为公司的财务状况。 本文总共分为五个章节，第一章介绍了文章研究背景、文献综述；第二章介绍了华为和通信设备制造业基本概况，然后对华为公司进行了SWOT分析，第三章是本文的重点，首先对三大报表和偿债、营运和盈利能力进行剖析，然后进行杜邦分析；第四章主要是华为与中兴通讯的对比分析；第五章是研究结论及建议，并指出其未来总体战略。 Abstract: Because of the uncertainty of the investment returns and the intense competition among peer occupation owners，creditors and managers of a company can not make right decisions without an accurate grasp of financial statements and the need of the analysis and evaluation for financial data. Financial statement analysis is based on business accounting data of an enterprise .Through the process of accounting information provided by accounting, we have concluded a series of scientific and systematic financial indicators in order to compare, analysis and evaluation. Huawei has a pivotal position in terms of communication equipment manufacturing industry, network operations. Much attention has been paid to Huawei growth and development. In this context, this article is about to analyze and evaluate Huawei company on the basis of its financial report during the period of 2013 and 2015 so that we can understand its financial situation. This paper is divided into five chapters altogether, the first chapter of this paper introduces the research background, literature review ; The second chapter of this paper presents the basic situation of Huawei company and communication equipment manufacturing industry, Then I have conducted a SWOT analysis on Huawei company ; The third chapter is the focus of this paper. Three Major Financial Statements and the ability of debt paying,operation and earning have been analyzed in this chapter in the first place and the DuPont analysis was also carried out on the above-mentio