伊利公司财务报表分析与评价.docxVIP

14- Ⅰ 伊利公司财务报表分析与评价 摘 要 近年来，随着经济全球化的发展，国民生活水平也正在逐步提升，重新塑造了对于健康生活方式的理解并加以追求，致使乳制品市场需求量呈现上升趋势。各种乳品企业相继出现以占据市场份额，导致伊利公司市场占有率有所减少，企业之间竞争力也随之增强。由此而言，保持稳定发展对企业来讲尤为重要。伊利公司截止到今市值约为1486.10亿，业绩比较优异，为了使财务报表使用者更加准确的了解企业经济实力。根据企业对外发布的相关财务信息，通过盈利能力、偿债能力和营运能力分析法对伊利公司进行全面系统的剖析，从而判断企业内部资金状况、经营管理以及未来的发展方向。最后为促进公司未来长期发展，针对企业不足之处，提出相关建议。 关键词 财务报表/乳制品行业/财务指标分析 Ⅱ Analysis and evaluation of yili companys financial statements Abstract In recent years, with the development of economic globalization, the national living standard is also gradually improving, re-shaping the understanding of healthy lifestyle and pursuit, resulting in the rising trend of dairy market demand. A variety of dairy enterprises have emerged to occupy the market share, resulting in a reduced market share of yili company, and enhanced competitiveness among enterprises. Therefore, it is particularly important for enterprises to maintain stable development. Yili has a market value of about 148.61 billion so far, with excellent performance. In order to enable users of financial statements to have a more accurate understanding of the economic strength of the enterprise. According to the relevant financial information released by the enterprise, yili company is comprehensively and systematically analyzed through the analysis methods of profitability, debt paying ability and operating ability, so as to judge the internal capital status, operation and management of the enterprise and its future development direction. Finally, in order to promote the long-term development of the company in the future, this paper puts forward relevant Suggestions for the shortcomings of the company. Key words Financial statement/ Dairy industry / Financial indicators analysis 目 录 中文摘要 Ⅰ ABSTRACT Ⅱ 0 前言 1 1相关理论概述 1 1.1 财务报表分析的目的与意义 1 1.2 财务报表分析的方法及原则 2 1.3 财务报表分析的局限性 2 2 伊利公司财务报表分析 2 2.1 伊利公司概述 2 2.2 伊利公司财务报表分析 3 2.3 伊利公司财务指标分析 5 2.4 伊利公司杜邦分析 8 3伊利公司存在的问题 9 3.1 成本控制有待加强 9 3.2 商品存在积压问题 9 3.3 盈利能力还需提升 9 3.4 资金需要合理利用 10 4 伊利财务报表评价及建议 10 4.1