宜宾五粮液股份有限公司的财务报表分析与评价.doc

四川大学锦江学院毕业论文（设计） PAGE PAGE II 四川大学锦江学院毕业论文（设计） PAGE PAGE I 宜宾五粮液股份有限公司的财务报表分析与评价 【摘要】 我国是社会主义市场经济，在这样一个大背景下，我国白酒的竞争力越来越大。在我国实行改革开放的时候，五粮液公司就开始顺应市场经济的发展，逐渐融入到这个体制下。因此五粮液公司得到了快速的发展，逐步发展成为自己行业的领头羊。最近几年，许多白酒公司慢慢改变了自己的经营方式，都取得了较快的发展。他们都在进步所以之间的差距越来越小，这里面发展最快的就是茅台公司了，在很长一段时间里，他们几乎都要赶上五粮液了。之后几年，两家企业一直互相追赶，互相鼓励。另外，还有许多白酒企业也看到了发展契机，逐步发展起来。特别是泸州老窖和郎酒集团，他们很快就在白酒市场上找到了自己的一席之地。2018年，不是一线品牌的酒也取得了较快的发展。这篇文章的立足点是五粮液公司在竞争时遇到的各种各样的问题，因此它的意义是十分重大的。这篇文章不只是根据理论，更重要的是结合实际经验，研究最近几年市场外部环境的变化，深刻探究五粮液的竞争对手还有他们的经营理念。从多个角度探讨五粮液的发展前景，而且还用绿色可持续发展的眼光看问题。最后希望在市场经济竞争如此激烈的大环境下，希望可以帮助他们找到机会，更好的发展。 关键词：宜宾五粮液股份有限公司 财务报表分析 行业竞争 Abstract With the establishment of socialist market economy in China, the competition of liquor industry is becoming more and more fierce. Wuliangye Company quickly entered the market economy at the beginning of the reform, seized the opportunity and developed rapidly, becoming the first line liquor brand. In recent years, the major liquor enterprises have gradually changed their business concepts and developed rapidly, and the gap between the enterprises has been narrowing, especially the Maotai company once chased Wuliangye, the two enterprises have been advancing side by side and competing with each other for many years. At the same time, Huzhou Laojiao, Yanghe Group, Lang Liquor Group and other enterprises are also rising rapidly and catching up quickly. This paper mainly discusses The development strategy of Wuliangye Company in the new round of competition is of great practical significance. Combined with theory and case, through the changes of industry environment in recent years and the information of Wuliangye competitors, this paper examines the present situation of Wuliangye from many angles, and analyzes the financial statements from the perspective of sustainable development. And put forward their own evaluation to the Pudong Development Bank. It is hoped that these conclusions and suggestions can help Yibin Wuliangye Co., Ltd. to face up to more fierce