云南白药集团股份有限公司财务分析与评价.docVIP

摘　要 在经济疾速开展的现今社会下，市场竞争越演越烈，与此同时，各企业制度也在逐步健全中，企业管理者及各股东也须要及时了解和把握企业各部门的经营成果和财务情况，并对企业经济状况进行分析，以便对企业今后的开展作出精确的决策。以此同时，企业正处于财务信息化时代，这一时代正在不断加速和变化，在企业的日常活动中利用财务分析对企业进行管理也变得越来越重要，可见财务分析已成为企业财务工作中不可分割的一部分。本文以云南白药公司为案列，对其2014-2018年的财务数据及相关财务信息进行剖析，通过对盈利、偿债、营运、发展四个方面的能力分析后，了解云南白药的财务状况，并对其财务分析中存在的问题提出建议和改进措施，以便企业管理者和股东更好的使用其财务信息，使企业更好的发展。 关键词：云南白药　财务分析　财务状况 Abstract In todays society where the economy is developing rapidly, the market competition is getting more and more fierce. At the same time, the enterprise systems are gradually improving. Enterprise managers and shareholders must also understand and grasp the operating results and financial situation of various departments of the enterprise in time, and analyze the economic situation of the enterprise so as to make accurate decisions on the future development of the enterprise. At the same time, the enterprise is in the era of financial informatization, which is accelerating and changing constantly. It is also becoming more and more important to manage the enterprise by financial analysis in the daily activities of the enterprise. It can be seen that financial analysis has become an integral part of the enterprises financial work.Taking yunnan baiyao company as case, the 2014-2018 financial data and relevant financial information are analyzed, based on the profitability, solvency, operation and development four aspects the ability analysis, understand the financial condition of yunnan baiyao, and puts forward Suggestions on the problems existing in the financial analysis and improvement measures, so that enterprise managers and shareholders to better use the financial information, make the development of enterprises better. Keywords：Yunnan Baiyao　Financial Analysis　Financial Situation 云南白药集团股份有限公司财务分析与评价 一、引言 （一）研究目的 筹资，投资，运营和管理相关活动的分配以及企业日常活动的管制等是财务管理的一个合并统称。其中作为财务管理的重要工具之一是财务分析。一种通过使用适合于其自身条件的方法来分析和评估企业的过去和现有财务状况和业务绩效的方法。目的在于经过分析企业的运营情况，能够了解到企业目前的获利状况、偿债状况、发展状况、营运状况等，向公司的经理和股东提供相关的财务信息，以便他们能够更好地决定业务运营。 （二）研究意义 随着我国社会经