三元牛奶公司财务报表分析.doc

PAGE PAGE I 摘 要 财务 HYPERLINK /wangxiao/swzx/ \t _blank 报表分析对于企业的财务状况和经营成果最终体现在财务会计报告上，所以财务会计报告是企业经营者、股东、债权人及潜在的投资者了解和掌握企业生产经营情况、了解企业财务状况、经营业绩和现金流量，以及发展水平的主要信息来源，在市场经济环境下，上市公司的企业财务报表分析是企业管理的中心环节。本文从三元牛奶公司2009年、2010年、2011年三年财务报表数据入手，对企业经营活动的过程和结果进行分析研究，从而揭示企业生产经营过程中的利弊得失，评价企业的财务状况和经营成果。根据公司的经营情况和行业发展趋势，针对现存问题，提出相应的解决办法。 关键词：财务报表；分析；问题；对策 Abstract Financial statement analysis for enterprise financial position and operating results of an ultimate expression in the financial and accounting report, so the financial and accounting report is the enterprise operator, shareholder, creditor and potential investors to understand and grasp the production and operation of enterprises, to understand an enterprises financial position, operating results and cash flow, and the development level of main information source, in a market economy environment, the listed companys enterprise financial statement analysis is a central part of the enterprise management. This paper, from the three yuan milk company in 2009, 2010, 2011 three years the data of the financial statements, the business operations of enterprises of the process and result of the analysis, thus revealed in the process of enterprise production and management, advantages and disadvantages, evaluation of enterprise financial position and operating results. According to the management of the company and industry development trend, according to existing problems, and puts forward the corresponding solutions. Key words: Financial statement; Analysis; Problem; countermeasures 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325393628 一、公司基本情况 PAGEREF _Toc325393628 \h 6 HYPERLINK \l _Toc325393629 二、初步分析 PAGEREF _Toc325393629 \h 6 HYPERLINK \l _Toc325393630 （一）总体经营情况 PAGEREF _Toc325393630 \h 6 HYPERLINK \l _Toc325393631 （二）现金流量分析 PAGEREF _Toc325393631 \h 7 HYPERLINK \l _Toc325393632 三、趋势分析 PAGEREF _Toc325393632 \h 7 HYPERLINK \l _Toc325393633 （一）短期偿债能力分析 PAGEREF _Toc325393633 \h 7 HYPERLINK \l _Toc325