摘  要：企业财务风险影响着经济活动，现代企业商品经济活动过程中，财务风险是该企业生存和发展中不可避免的因素，通过分析企业的各项财务指标可以进一步分析企业的盈亏状况以及所存在的财务风险，研究出解决财务风险的有效措施，从而达到利益最大化。而说到财务分析，就不得不利用现代研究财务状况的常规方法——比率分析法来对华为公司的财务风险进行研究。比率分析法是以同一时间段内财务报表上的重要项目数据进行比较，从而得出比率，一般情况下用来分析公司的经营活动情况以及公司状况的一种方法。华为是一家生产销售通信设备的民营通信科技公司，在科技迅速发展的现代社会，华为以其自主研发技术占领了国内外市场。随着财务管理领域风险因素不断增加,财务风险给企业造成巨大的发展压力。本文以比率分析法的概念为起点，通过研究比率分析法的特点、利弊，以及比率分析在华为公司财务状况分析中的应用，分析出华为技术有限公司的发展状况，指出华为公司所存在的财务风险问题，并对财务风险进行探讨，进一步制定出解决以及防范财务风险的有效措施，使华为技术有限公可以发展得更好。

关键词：比率分析；财务风险；防范措施

ABSTRACT：Enterprise financial risk affects economic activities. In the process of modern enterprise commodity economy activity, financial risk is the inevitable factor in the survival and development of the enterprise. By analyzing the financial indicators of enterprises, we can further analyze the profits and losses of enterprises and the financial risks. Study the effective measures to solve the financial risk so as to maximize the benefits. When it comes to financial analysis, it is necessary to study the financial risk of HUAWEI by using the traditional method of financial analysis, the ratio analysis. Ratio analysis is compared each other in related data of the same period financial statements on a number of important projects, calculate the ratio, a method to analyze and evaluate the business activities of the company and the company's current and historical status. HUAWEI is a production and sales of communications equipment, private communications technology company, in the rapid development of modern science and technology, HUAWEI with its own R & D technology to capture the domestic and foreign markets. With the increasing risk factors in financial management, financial risk has caused great pressure on enterprises. The ratio analysis as a starting point, through the study of the characteristics, advantages and disadvantages analysis ratio method, and ratio analysis applied in the analysis of financial situation of HUAWEI company in the analysis of the development status of HUAWEI Technologies Co. Ltd., points out the existing HUAWEI company's financial risk, and financial risk are discussed, and further develop the effective measures to solve and prevent financial risks, so that HUAWEI can develop better technology limited.

Key word:Ratio Analysis; Financial Risk; Countermeasure

目  录

摘  要 I

ABSTRACT II

第一章  绪论 1

1.1研究背景 1

1.2研究目的 1

第二章  比率分析法概述 2

2.1比率分析法的概念 2

2.2比率分析法的表现 3

2.3比率分析法的优点和局限性 3

2.4比率分析法下相关财务指标 4

第三章  运用比率分析法对华为技术有限公财务数据进行分析 6

3.1华为技术有限公司概述 6

3.2比率分析法下华为技术有限公司的各项财务指标与分析 7

第四章  华为技术有限公司财务风险的防范措施 11

4.1华为技术有限公司财务风险分析 11

4.2华为技术有限公司财务风险的防范措施 11

第五章  结论 13

致  谢 14