摘要:财务报表分析是在会计信息的基础上，结合其他信息来源，利用特定的方法，对企业过去或当前的状况作出分析评价，对未来发展趋势作出预测，使会计信息发挥其应有效用的过程。

　　　无论是企业的投资者、债权人或企业经营管理当局等，都十分关心企业的总体财务状况，包括偿债能力、营运能力、盈利能力、发展能力与发展趋势，因为这不仅关系到企业的命运，也直接与他们的切身利益有关。只有通过全面和深入细致的财务分析，才有可能对企业的现状和未来的发展趋势作出正确的评价。

　　　海信科龙作为家电行业的领跑者之一，经过最初几年的快速扩张和兼并后，资金状况开始紧张，并且发展速度开始减缓，并且出现了亏损的现象，在本文海信科龙财务分析中，根据企业偿债能力、营运能力、盈利能力、发展能力等相关的财务和经营方面的各项资料，对企业的经营情况作出正确的评价，对企业的经营前景提供重要的依据进行决策，避免由于决策失误而给企业造成重大损失。

关键词: 财务状况；财务分析；比率分析

Abstract:The financial statements on the basis of the accounting information, combined with other sources of information, the use of specific methods to make analysis and evaluation on past or current situation, to make predictions of future trends, so that the accounting information play its proper utility process. In short, financial statement analysis is the analysis and use of financial reporting data, of course, including the role of non-financial information on the value of the business.

Investors, creditors, or enterprise management authorities are very concerned about the overall financial situation of enterprises, including solvency, operational capacity, profitability, capacity development and development trend, because not only to the company's destiny. also directly related to their interests. Be possible only through a comprehensive and in-depth and detailed financial analysis, corporate status and future development trends to make a correct evaluation.

Hisense Kelon as one of the home appliance industry leader, after the first few years of rapid expansion and mergers, financial status began to get nervous, and the pace of development began to slow down, and the phenomenon of loss, Hisense Kelon financial analysis in this article. according to the firms' solvency, operational capabilities, profitability, and development capacity of the financial and operating the data, the operation of the business to make a correct evaluation, provide an important basis for decision-making operation of the business prospects, avoid decision-making errors and causing major losses to the enterprise.

Key Words：Financial position； financial analysis；ratio analysis

财务报表分析是在会计信息的基础上，结合其他信息来源，利用特定的方法，对企业过去或当前的状况作出分析评价，对未来发展趋势作出预测，使会计信息发挥其应有效用的过程。由于财务分析不但内容十分丰富，而且涉及面相当广泛，按照规范的操作程序或步骤来进行，有利于确保财务分析过程的系统完整和结论的科学正确。财务分析对象是指以财务报表为主要特征的财务会计信息资料，所以，对财务报表的解读与分析构成财务分析的核心内容。财务会计报告是指反映企业财务状况和经营成果的总结性书面文件，它包括资产负债表、利润表、现金流量表等财务会计报表、财务报表附注和财务状况说明书等。财务报表是指反映企业某一特定日期财务状况和某一会计期间的经营成果、现金流量的文件。