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本文利用比较分析、比率分析等方法分析长城汽车股份有限公司2012—2014年上半年的财务报告,分析其偿债能力、盈利能力和营运能力。经分析发现长城公司资产负债结构合理,充分地利用了财务杠杆的积极作用,近年来不断加快对全国各地生产基地的布局,扩大企业的生产规模,但企业拥有过多的现金类资产,其应收票据数额巨大,严重影响了企业的盈利质量和盈利能力。另外,企业应加大研发力度,增强其核心技术,提高企业的产品质量。
This article analyzes the financial report of Great Wall Motor Co., Ltd. for the first half of 2012-2014 by means of comparative analysis and ratio analysis to analyze its solvency, profitability and operational capability. The analysis shows that the assets and liabilities structure of Great Wall Company is reasonable and fully utilizes the active role of financial leverage. In recent years, it has been accelerating the layout of production bases in all parts of the country and expanding the production scale of enterprises. However, enterprises with too much cash-based assets should The receipt of a huge amount of money, seriously affecting the company’s profitability and profitability. In addition, enterprises should increase R & D efforts to enhance its core technologies and improve the quality of their products.