摘要
随着我国市场经济体系的逐步发展和完善，财务工作在企业日常经营活动中起到越来越重要的作用。财务分析不仅对企业内部生产经营管理有着重要作用，而且对企业外部投资决策、贷款决策、营销决策等有着重要影响。
本文以企业财务管理和盈利能力分析的有关理论和研究方法为依据，主要通过对偿债能力、运营能力、盈利能力及发展能力对沃尔玛企业近三年的盈利能力进行分析，以了解沃尔玛企业的财务状况，在完成上述分析后，概要总结了沃尔玛企业的财务状况和经营业绩，并对中国本土零售企业发展提出建议。
关键词：沃尔玛企业 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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