五粮液集团财务报表分析论文

五粮液集团财务报表分析

摘要

随着经济的迅猛发展，集团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。

关键词：五粮液集团，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 Corporation's 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 company's 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 company's prospects , its stock is not worth buying. Of course, this is only the company's evaluation of some indicators, need to understand in conjunction with other indicators, a comprehensive analysis, considering the stock is worth buying.

Key words: Wu Liang Ye AG , DuPont analysis , Solvency ana

目录

第1章绪论 (1)

1.1选题背景 (1)

1.2研究意义 (1)

1.3国内外研究现状 (1)

1.3.1国外研究现状 (1)

1.3.2国内研究现状 (2)

1.4研究方法及主要内容.....................................................错误!未定义书签。

1.4.1研究方法 (3)

1.4.2主要内容 (3)

第2章财务报表分析的理论性分析 (3)

2.1财务报表分类 (3)

2.1.1资产负债表 (3)

2.1.2损益表或利润及利润分配表 (4)

2.1.3现金流量表 (4)

2.2财务报表分析的含义 (4)

2.3财务报表分析的方法 (4)

2.4财务报表上市公司的应用 (5)

第3章五粮液集团财务报表分析 (6)

3.1五粮液集团简介 (6)

3.2五粮液集团财务报表分析 (7)

3.2.1资产结构分析 (7)

3.2.2偿债能力分析 (7)

3.2.3现金流量分析 (9)

3.3五粮液集团与贵州茅台对比分析 (10)

3.3.1营业毛利率 (10)

3.3.2营业利润率 (11)

3.3.3总资产报酬率 (11)

3.3.4普通股每股收益 (12)

第4章对五粮液集团提出的对策 (12)

4.1优化资本结构 (12)

4.2加强财务预测能力 (13)

4.3开拓国际市场和提升涉外理财能力 (13)

结论 (14)

致谢 (15)

参考文献 (20)