摘要:随着社会发展步伐的加快，经济的加速全球化，上市公司的会计信息公开显得更为重要。作为会计信息的主要载体——财务报表，正是记录了上市公司经营管理活动的一点一滴，是利益相关者的最全面、最翔实的第一手资料。因此，在读懂财务报表的基础上，需要利用一定分析方法和分析技巧，同时相应地结合国家政策以及上市公司实际情况，正确、透切地了解公司的运作。

　　广东美的电器股份有限公司是中国本土家电制造业中的佼佼者。本文分析了美的电器2008～2010年特别是2010年度的财务报表以及主要财务指标，同时与国内具有一定代表性的同类上市公司进行横向对比，指出了以大股东的视角看，美的电器在资产管理与日常经营活动中存在的优势和不足，得出美的电器整体上经营良好，具有较强的可持续发展能力，使得股东资本得以保全与增值的结论。

关键词：大股东；美的电器；财务报表分析；财务指标

Abstract:　　Along with the social development speed up the pace of, the acceleration of economic globalization, the listed company's accounting information disclosure is more important. As the main carrier of accounting information, financial statements, it is the record to appear on the market company management activities of every little bit, is the most comprehensive stakeholders, the most abundant first-hand material. Therefore, reading understand the basis of the financial statements, need to use a certain analysis method and the analysis techniques, correspondingly combined with national policy and listed company actual situation, right through to understand, cut the operations of the company.

　　GD MIDEA HOLDING CO.,LTD is a native Chinese home appliance manufacturing in the market. This paper analyzes MIDEA 2008 ~ 2010 especially 2010 annual financial statement of major financial indicators and, at the same time, domestic and certain typical similar listed companies lateral comparison, points out that the perspective of the big shareholders, MIDEA in asset management and daily operation activities of the advantages and disadvantages of existence, it is concluded that the whole MIDEA management good, safe and increase shareholders' capital, its stock can continue hold conclusion.

Key Words:strong stock holder;GD MIDEA HOLDING CO.,LTD;Financial Statements Analysis;financial index