会计专业范文——贵州茅台酒厂集团财务报表分析.doc

会计专业范文——贵州茅台酒厂集团财务报表分析 The Financial Statements Analysis Of Guizhou Moutai Distillery Group Abstract: This paper uses the 2009-2011 financial data of Guizhou Moutai Distillery Group, combines with the related theories of management to analyze the macro environment, industry environment and enterprises interior environment; using structure analysis method,we make a longitudinal comparative analysis for the group balance sheet, income statement and cash flow statement; using ratio analysis method to make a comparative analysis with Wuliangye, and beverage manufacturing industry about debt paying ability, operation ability, profit ability, growth ability ratio analysis. based on analysis of above, aiming at the low levels of debt, we should strengthen the flow of funds, improve the debt ratio to make the debt leverage playing; asset management ability is low, so we should strengthen the production operation management, improve capital operation efficiency; policy impact degree is high,and the high-end liquor market competition is intense, we should enlarge the rate of market, pay more attention to the construction of brand, expand sales channels, improve the impact. Keywords: Guizhou Maotai;Financial statement analysis;Trend analysisapproach; Comparative analysis approach;Structure structure analysis method;Du Pont analysis 目 录 1 绪论 2 2 贵州茅台简介 2 2.1 公司基本情况介绍 2 2.2 宏观环境分析??PEST分析 3 2.3 白酒行业环境分析??波特五力模型 4 2.4 企业竞争力分析??SWOT分析模型 6 3 贵州茅台财务报表比较分析 7 3.1 资产负债表比较分析 7 3.2利润表比较分析 9 3.3现金流量表比较分析 10 4 贵州茅台财务现状分析 11 4.1短期偿债能力分析 11 4.2长期偿债能力分析 12 4.3营运能力分析 13 4.4盈利能力分析 14 4.5 成长能力分析 15 5 贵州茅台综合财务分析 17 5.1 杜邦分析法 17 5.2 分析 17 6 经营改善建议 19 结束语 20 参考文献 21 附表 22 1 绪论 白酒行业是我国传统行业,一直被社会各界视为高附加值、高回报的明星产业。近年来,由于居民收入提高所带来的居民消费的增长,财政收入和企业收入的提高带来的政府和企业消费的增长,使得白酒行业需求飞速扩张,吨酒价格的稳步上扬带来销售和利润的双丰收,其中部分白酒公司毛利率高达90%以上高屋建瓴俯瞰整个食品饮料行业,而贵州茅台以91.57%最高毛利率稳居榜首。 然而在前不久召开的2012年全国两会上,这只中国高端白酒的“领头羊”饱受争议。茅台几乎成了代表、委员和各大媒体提到的最频繁的产品。从价