摘 要：伴随着经济的发展，白酒类制造生产模式呈现出多样化的趋势。五粮液集团作为大中型企业的代表，管理和发展战略可作为整个白酒类产业的参考。文章从偿债能力、营运能力、盈利能力、成长性等财务指标进行分析，进而深入了解五粮液集团在采购、生产、销售、筹资、投资等方面的运营状况，并根据五粮液集团的财务指标分析对集团的资金运用、内部管理、投资、筹资以及财务管理等方面提出以下几点建议。合理利用资金，进行适当的投资，提高资金的利用效率；完善管理机制，建立健全内部管理制度；要改变原有的筹资方式，增加一些债务融资，充分发挥财务杠杆作用，优化股权结构；财务方便：要不断培养优秀的财务团队，提升财务预测能力，减少财务风险，为集团带来更大的利益。66739

毕业论文关键词：五粮液集团,财务指标,运营状况,建议

Abstract: With the development of economy, liquor manufacturing production mode presents the trend of persification. WuLiangye group, as the representative of large and medium-sized enterprises, management and development strategy which can be taken as reference to the whole liquor industry. Article from the debt paying ability, operation ability, profitability, growth, such as financial indicator analysis, and in-depth understanding of WuLiangye group in the purchase, production, sales, financing, investment, operating conditions, and based on the financial index of WuLiangye group analysis for the use of group's fund, internal management, investment and financing, and put forward the following suggestion to financial management. Proper investment, reasonable use of funds, improve capital utilization efficiency; Improve the management mechanism, establish and improve the internal management system; To change the original mode of financing, increase some debt financing, and give full play to financial leverage, optimize equity structure; Financial convenience: to cultivate good financial team, promote financial forecast ability, reduce financial risk, to bring greater benefits.

Keywords: WuLiangye group, financial indicators, operation condition, suggestions

目 录

1  引言 3

2 财务报表分析基本理论 3

2.1 财务报表分析的含义 3

2.2 财务报表分析的目的 3

2.3 财务报表分析的作用 4

2.4 财务报表分析的思路 4

2.5 财务报表分析的方法 4

2.6 财务报表分析的局限性 5

3 五粮液上市公司财务报表分析 6

3.1 主要报表项目解析 6

3.2 偿债能力较强 8

3.3 营运能力强 9

3.4 盈利能力较强 10

4 建议 11

4.1合理利用资金 11

4.2 增加外源性筹资 12

4.3加强管理 12

4.4提升企业的财务预测能力 12

4.5减少财务风险 12

结 论 13

参 考 文 献 14

致 谢 15

附 录 16