现金流量质量的分析方法.pdf

摘 要 随着经济迅速发展，中国白酒行业也呈现出相应的变化趋势，这其中既有挑战又有机 遇。而对于企业而言，要想迎接挑战，抓住机遇，保持自身的核心竞争力，实现自身利益 最大化，就需要进行质量分析，企业的现金流量是企业发展和壮大的基础。企业基于现金 流量的质量分析是一种综合的财务分析，对白酒行业的盈利能力提高效果十分显著。 本文首先对企业盈利能力的相关概念和指标进行阐述，之后，通过对新疆的伊力特实 业有限公司的实际情况进行研究，探析其在现金流量质量的背景下的获取利润的能力，并 对公司的盈利能力做出纵向剖析，再将所得结果与其他白酒企业的盈利能力做出横向比 对，找出案例公司在营运中存在的问题并剖析成因，最后，提出相应的改进方案和建议， 以期能提高公司营运能力，从而为公司塑造良好的社会形象，提升其品牌效应。 关键词：现金流量；现金流量质量；盈利能力；营运能力 ABSTRACT With the rapid development of the economy, the Chinese liquor industry is showing a corresponding trend of change, which has both challenges and opportunities. For enterprises, in order to meet the challenges, seize the opportunity, maintain their own core competitiveness and maximize their own interests, we need to carry out quality analysis. The cash flow of the enterprise is the basis for the development and expansion of the enterprise. The quality analysis based on cash flow is a comprehensive financial analysis, and the effect of improving the profitability of liquor industry is very significant. This paper first expounds the related concepts and indicators of the profitability of the enterprise, and then selects Xinjiang elite industrial Limited by Share Ltd as a case study, and makes a profit on the profit of the Xinjiang elite industrial Limited by Share Ltd under the analysis framework of the current gold flow quality. The ability carries on the longitudinal analysis research, and carries on the horizontal comparative analysis with the other enterprise of the same industry, finds out the problems that the case company exists in the operation and analyzes the cause of cause, finally, puts forward the corresponding improvement plan and suggestion, in order to improve the companys operating ability so as to shape a good social image for the company and improve its product. Brand effect.