随着我国经济的快速发展和人们生活幸福指数的升高，我国零售行业在消费主力军中扮演着越来越重要的角色,传统的零售行业运营模式不能满足现在消费者的需求。现代消费者对消费体验感受以及购物便捷性十分重视，所以现阶段是我国传统零售业转型发展的关键时期。而联华超市作为一个在国内网点布局、业态发展最完善的零售企业，一直是中国快速消费品零售行业的领头羊，近年来，联华超市也与阿里巴巴合作，构建线上线下零售形式，逐步实现“互联网+全渠道”销售模式。因此，本文选取联华超市为例用以研究零售行业的财务绩效情况具有借鉴意义。

本文主要采用案例分析法和因子分析法，将我国零售行业内38家上市企业进行横向财务绩效分析，并针对联华超市进行财务深度纵向分析，依据因子分析法的分析情况对联华超市的财务状况进行深度剖析，最后，根据上述横纵向分析结果，提出可以优化联华超市财务情况的相应建议对策。期望从而得到启发，能够促进零售行业向上发展。

With the development of China's economic environment and the improvement of the people's happiness index, China's retail trade plays an increasingly important role in the main power of consumption, and the traditional retail industry operation mode is insufficient to meet the needs of current consumers. Modern consumers attach great importance to consumer experience and shopping convenience, so this stage is a critical period for the transformation and development of China's traditional retail industry. As a retail enterprise with the most complete network layout and business formats in China, Lianhua Supermarket has always been the leader in China's FMCG retail industry, and in recent years, Lianhua Supermarket has also cooperated with Alibaba to build online and offline retail formats and gradually realize the "Internet + omni-channel" model. Therefore, this paper chooses Lianhua Supermarket as an example to study the retail industry.

This paper mainly adopts the case analysis method of 38 enterprises in China's retail industry, conduct in-depth longitudinal analysis of Lianhua Supermarket, conduct in-depth analysis of the financial situation of Lianhua Supermarket according to the analysis of factor analysis, and finally, according to the above horizontal and longitudinal analysis results, put forward corresponding suggestions that can optimize the financial situation of Lianhua Supermarket. Expect to be inspired to promote the upward development of the retail industry.