五粮液股份公司财务报表分析 毕业论文.doc

第 PAGE III 页 五粮液股份公司财务报表分析 摘要 随着经济的迅猛发展，股份公司在资本的支持下不断增加，其融资对象也越来越大众化。但由于大众对上市公司的信息了解比较少，怎样选择潜力良好的股票、基金成为人们的首要问题。上市公司必须向公众发布年度报告和中期报告书中所披露的股份有限公司的财务报表，通过财务报表分析，对上市公司发行的股票的盈利等情况做出比较客观公正的评价。 上市公司的财务报表是公司财务状况、经营业绩和发展趋势的综合反映。是投资者了解公司的最详实的也是最可靠的资料。对于上市公司来说，最重要的财务指标是每股收益、每股净资产和净资产收益率。通过这三项指标，我们可以大致的了解一个公司的发展前景，其股票是不是值得我们购买。当然，这只是评价公司的一些指标，要深入了解还需结合其他指标，经过综合分析，考虑其股票是否值得购买。 本文以五粮液股份公司为例，运用一些分析方法对其财务报表分析，发现该公司存在的财务问题。主要内容如下： 首先，介绍五粮液股份公司现状； 其次，通过偿债能力、盈利能力、营运能力、发展能力分析和杜邦分析法等，分析五粮液股份公司报表，进而发现其存在的问题； 最后，针对五粮液股份公司存在的问题提出对策。 关键词：五粮液股份公司，杜邦分析法，偿债能力分析 Wu Liang Ye Shares of Financial Statements Abstract With the rapid economic development, Shares in the capital with the support of the company increasing its financing has become increasingly popular object. However, due to the general public to understand the information of listed companies is less. How to choose a good stock market outlook, the fund become the most important issue. Listed companies must publish annual reports to the public and the interim report of the Corporations financial statements disclosed，Financial Statement Analysis by，Issued shares of listed companies, etc. To compare the profitability of an objective and fair evaluation. The financial statements of listed companies in financial condition, results of operations and comprehensive reflection of trends，Investors about the companys most detailed and most reliable information，For listed companies, the most important financial indicator is earnings per share, net assets per share and net capital gains rate. Through these three indicators, we can roughly understand a companys prospects , its stock is not worth buying. Of course, this is only the companys evaluation of some indicators, need to understand in conjunction with other indicators, a comprehensive analysis, considering the stock is worth buying. In this paper, Wuliangye stock company, for example, Use some method of its financial statements, Found that the exis