本科生毕业论文《泸州老窖2010年财务报表分析》.doc

河南财经政法大学成功学院本科生毕业论文 泸州老窖2010年财务报表分析 院系名称 管理学系 姓　　名 学　　号 专　　业 指导教师 2012年5月 摘　要 财务报表是反映一定时期内会计主体的财务状况、财务成果及现金流量的信息载体,是揭示企业财务信息的主要手段,是财务报告的核心内容。财务报表使用者如何解剖报表信息内涵,解读报表所传递的信息,对财务报表分析的重点放在哪些问题上,又该如何科学分析,这些问题成了企业财务报表分析的关键所在。每个企业按照企业会计准则所编制的财务报表由于是按照历史成本原则编制，很多数据不代表其现行成本或变现价值。有些数据更是会计人员根据经验和实际情况加以估计计量的。而财务分析的最基本功能就是将大量的财务报表数据进行加工、整理、比较、分析并转换成对特定决策有用的信息，着重对企业财务状况是否健全、经营成果是否优良等进行解释和评价，减少决策的不确定性。所以财务报表分析对所有者掌控企业以及进行决策是非常有必要的。 本文以泸州老窖为例，通过对该公司的财务报表进行分析，根据财务报表做出的杜邦分析、同行业对比分析等方面立体的加以论述，使公司报表使用者充分了解该公司的营运能力、盈利能力、偿债能力等全面的财务信息。 关键词：  Abstract The financial statements are the main body of accounting reflect a certain period of the financial situation, financial results and cash flow of information carrier, is reveal the principal means of enterprise financial information, is the core content of the financial report. Financial statement users how to anatomical statements information connotation, interpretation of statements of the message, to the financial statement analysis focuses on what issues, how should the scientific analysis, these problems become enterprise financial statement analysis the key to be. Every enterprise in accordance with the accounting standards for enterprises of financial statements according to the historical cost principle is because of a lot of data do not represent the current cost or liquidation value. Some data is accounting personnel according to experience and actual conditions to estimate the measurement. And the most basic function of financial analysis is a large number of financial statements data processing, arrangement, comparison and analysis and conversion pairs specific decision useful information, focusing on the corporate financial position is sound, business achievements. This paper with Luzhou Laojiao as an example, through to the companys financial statement analysis, according to the financial statements of dupont analysis, make a comparative analysis of the same industry etc stereo discussed, make the company the users of fina