摘要
隨╳著我國市場經濟體系的逐步發展和完善，財務工作在企業日常經營活動中起◣到越來越重要的作用』。財務分析不僅對企業內部生產經營管理有著重要▓作用↘，而且對企業外部投資決策、貸款決策、營銷決策等有著重要影響。
本文以企業財務管理和盈利能力分析的有〗關理論和研究方法為依據，主要通過對償債能力、運營能力、盈利能力及發展能力對沃爾△瑪企業近三年的盈利能力進行分析，以了解沃爾瑪企業的財務狀▂況，在完成上述分析後，概要總結了∩沃爾瑪企業的財務狀況和經營業績，並對中國本土零↘售企業發展提出建議。
關鍵詞：沃爾瑪企業 盈利能力 分析
Abstract
With the gradual development and improvement of China's market economy system, financial work in the daily business activities of enterprises play an increasingly important role. Financial analysis not only plays an important role in the internal production management, but also has important influence on the external investment decision-making, loan decision-making and marketing decision-making.
Based on the theory and research methods of enterprise financial management and profitability analysis, this paper analyzes the profitability of Wal-Mart enterprise in the past three years through the analysis of solvency, operation ability, profitability and development ability to understand the profitability of Wal-Mart Financial situation, after the completion of the above analysis, summarized the financial situation of Wal-Mart and business performance, and the development of China's domestic retail enterprises to make recommendations.
Key words: Wal - Mart enterprise profitability analysis
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