江苏洋河酒厂股份有限公司财务质量综合评价分析-会计学专业论文.docVIP

江苏洋河酒厂股份有限公司财务质量综合评价分析 摘要 现今经济发展十分迅速，企业为了更好的发展需要注意到很多因素，而财务质量就是至关重要的因素之一，它不仅可以给经营者提供正确的决策，它也能达成利益相关者的需求。江苏洋河酒厂股份有限公司作为江苏省重点酒类企业，在白酒行业有较强的代表性，对其进行财务质量综合评价分析，对其未来发展提出建议具有很强的现实意义。本文通过收集江苏洋河酒厂股份有限公司的经营状况和财务信息，了解公司经营现况，选取与财务质量相关的财务指标分析评价，通过与五粮液比较发现洋河股份还有很大的上升空间，最后提出五点建议。 关键词：财务质量，评价指标体系，综合评价 Comprehensive Evaluation and Analysis of Financial Quality of Jiangsu Yanghe Winery Co., Ltd. Abstract Todays economic development is very fast. In order to develop better, companies need to pay attention to many factors, and financial quality is one of the most important factors. It can not only provide operators with correct decisions, but it can also meet the needs of stakeholders. . Jiangsu Yanghe Distillery Co., Ltd., as a key alcohol company in Jiangsu Province, has a strong representation in the liquor industry. It is of great practical significance to carry out comprehensive evaluation and analysis of its financial quality and make recommendations for its future development. This article collects the operating status and financial information of Jiangsu Yanghe Distillery Co., Ltd., understands the companys operating status, selects financial indicators related to financial quality, analyzes and evaluates, and finds that there is still a lot of room for Yanghe shares to increase through comparison with Wuliangye , And finally make five suggestions. Keywords: Financial quality, Evaluation index system, Comprehensive evaluation 目录 TOC \o 1-3 \h \u 22580 摘要 I 8537 Abstract II 28016 1绪论 1 31626 1.1研究背景和意义 1 31626 1.2文献综述 1 11370 1.2研究内容、思路和方法 2 14437 2财务质量评价的理论基础 3 29282 2.1财务质量涵义 3 29282 2.2财务质量构成要素 4 29282 2.2.1盈利能力 4 29282 2.2.2资产营运能力 5 29282 2.2.3偿债能力 5 29282 2.2.4发展能力 5 29282 2.2.5获取现金能力 5 29282 2.3财务质量评价的主要财务指标 6 29282 2.3.1盈利能力财务指标 6 29282 2.3.2资产营运能力财务指标 6 29282 2.3.3偿债能力财务指标 6 29282 2.3.4发展能力财务指标 6 29282 2.3.5获取现金能力财务指标 6 3152 3江苏洋河酒厂股份有限公司财务状况的现状与问题分析 9 29036 3.1江苏洋河酒厂股份有限公司基本概况 6 25185 3.2江苏洋河酒厂股份有限公司发展机遇和可能遇到的风险 7 28182 3.