燕京啤酒公司财务报表分析毕业论文.doc

燕京啤酒公司财务报表分析 摘要 随着社会经济的发展，会计这门学科不断发挥其强大的功能，作为会计学的载体——财务报表，财务报表可以全面、系统、综合记录企业发生的经济业务轨迹，因此相关的利益人将越来越关注它。世界著名投资大师巴菲特曾经说过，要对一家企业投资，我主要看这家企业的财务报表，这是以一个投资人的身份阐明财务报表的重要性，同时在现代企业会计制度下，公司的管理逐渐发展为由职业经理人来管理。企业的所有者、债权人、经营者以及政府经营管理者站在各自的立场上，关心企业的经营状况、财务状况和经营效益等，人们要想从财务报表中的数字中得出相关的结论，需要我们采用专门的方法和技巧并且结合实际情况对资产负债表，利润表及现金流量表进行全面系统综合的分析，以便相关的人员作出科学的决策。本文从一个外部使用者的角度，运用以会计学，财务管理及财务分析的方法和理论为依据，主要通过比率分析法和比较分析法进行等多种方式对燕京啤酒近三年来的财务报表进行分析，并且与青岛啤酒公司的财务报表进行对比分析，特别是2013年的财务数据，算出近几年的财务指标，然后采用综合的分析方法进行整体分析，找出公司发展的中存在的一些问题，并且提供一些建议，为决策者提供参考。 关键词 财务报表； 燕京啤酒； 财务指标 Analysis of financial statements Yanjing Beer Co. Ltd. of Beijing Abstract With the development of society and economy, the discipline of accounting and continue to play its powerful function, as the carrier of accounting -- financial statements, financial statements can economic business overall, system, comprehensive records enterprise trajectory, so relevant interests people more and more attention to it. World renowned investment master Buffett once said, to investment in an enterprise, the enterprises financial statements I see, this is important to an investors identity to clarify the financial statements, at the same time, the modern enterprise accounting system, the management of the company evolved into the occupation managers. Business owners, creditors, managers and government management in their respective positions, concerned about the operation of enterprises, the financial status and operating efficiency, people want to digital clock from the financial statements drawn from the relevant conclusions, we need to use methods and techniques of specialized and combined with the actual situation of the balance sheet, profit statement and cash flow analysis of comprehensive system, so that relevant personnel to make scientific decision. In this paper, from a perspective of external users, using accounting, method and theories of financial management and financial analysis, mainly through ratio analysis method an