毕 业 论 文

伊利股份有限公司财务报表分析

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2014年6月

伊利股份有限公司财务报表分析

摘要

财务报表分析，又称财务分析，是通过收集、整理企业财务会计报告中的有关数据，并结合其他有关补充信息，对企业的财务状况、经营成果和现金流量情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作企业编制的财务报表是反映企业一定时期财务状况和经营成果的表格式报告，是企业向外界传输财务信息的主要手段。然而，财务报表是历史性的静态文件，要进行有效的决策，还要对财务报表中反映的资料加工、整理，进行财务报表分析。只有在财务报表分析后才能使信息使用者、决策者得到确切的企业状况和经营成果，进而指导决策。

本文以公司财务管理和财务报表分析的有关理论和研究方法为依据，主要通过比较分析法和比率分析法等方法来分析内蒙古伊利实业集团股份有限公司2013年到2010年的财务数据，对资产负债表，利润表，现金流量表进行全面综合的分析，通过结合水平分析法、垂直分析法、趋势分析法，分析企业的偿债能力、运营能力、盈利能力。通过对伊利股份有限公司财务报表的有关数据进行汇总、计算、对比，综合地分析和评价公司的财务状况和经营成果。揭示伊利股份有限公司在经营能力等方面存在问题以及解决的方法。

关键词 水平分析法；垂直分析法；趋势分析法；财务比率

Analysis of the erielimited by share ltd financial statements

Abstract

Financial statement analysis, also called financial analysis, it is by collecting, sorting data related to the process of the enterprise financial and accounting reports, and combined with other relevant supplementary information, to the enterprise's financial position, operating results and cash flow conditions for comprehensive comparison and evaluation, to provide users of financial reports management decision-making and control on the basis of a management job is preparing the financial statements reflect the enterprise a certain period, the financial position and operating results of tabular report, is a major means of enterprise financial information transmission to the world. Financial statements is historic static files, however, must carry on the effective decision-making, but also reflect in the financial statements of information processing, sorting, analysis of financial statements. Only after the financial statement analysis can make the information users, policy makers get precise position and operating results of enterprises, and guide decision-making.

Based on the company's financial management and financial statement analysis on the basis of the relevant theories and research methods, mainly through the methods of comparative analysis and ratio analysis to analyze the Inner Mongolia yili industrial group co., LTD from 2013 to 2010, the financial data of the balance sheet, income statement, the cash flow statement, comprehensive analysis by combining horizontal analysis, vertical analysis, trend analysis, analysis of enterprise debt paying ability, operation ability, profit ability. Based on the relevant data of the financial statements of the yili co., LTD., summary, calculation, comparison, comprehensive analysis and evaluation of the company's financial position and operating results. Reveal the Erie co., LTD in existence question and the solution of management ability and so on.

Keywords Levelanalysis method;Verticalanalysis;The trend analysis method;Financial ratio