摘  要：财务报表作为反映企业财务状况、经营成果和现金流量情况的信息载体，是企业让外部了解自身经营状况的最主要手段，对其的分析可以为经营者、投资人、债权人等决策提供重要理论依据，它能够对企业的经营状况和经营管理情况进行评定，为企业在国家宏观调控下的发展提供参考信息。本文首先阐述了财务报表分析的意义、内容及方法，并以伊利公司近年财务报表为依据，运用比率分析法和趋势分析法分析了公司的盈利、偿债、营运和发展能力等财务指标，深刻揭示伊利公司的财务状况，并深入剖析了影响公司财务状况的主要因素，从而发现公司在经营过程中存在的问题，文章针对存在的问题提出建议，以进一步优化伊利公司财务管理，提高其资本盈利能力。56921

毕业论文关键词：财务报表分析  方法  对策

Abstract: As the information carriers of reflecting the financial condition, results of operations and cash flows, the financial statements are crucial means for the company to let the external understand their own operating conditions. The analysis of it provides important theoretical basis for operators, investors and creditors to make decisions. It is capable to assess operations and management situation to provide reference information for the development of enterprises in the national macro-control. This paper first describes the meaning, content and methods of analysis of financial statements, and use ratio analysis and trend analysis method to analyze the company's earnings, debt service, operation and development capacity and other financial indicators based on the statements of the company in Yili in recent years. We profoundly reveal the company's financial condition of Yili and make a deep analysis of the main factors affecting the company's financial position, which found the problems exists in the business process of company to further optimize the company's financial management and improve the profitability of capital.

Key words: Financial Statement Analysis, method, countermeasures.

目  录

1  引言 4

2  财务报表分析概述 4

2.1  财务报表分析的主要内容 4

2.2 一般财务报表分析方法 4

3  伊利公司财务报表分析 6

3.1  伊利公司简介 6

3.2  伊利公司的偿债能力分析 6

3.2.1  短期偿债能力 7

3.2.2  长期偿债能力 7

3.3  伊利公司的盈利能力分析 8

3.4  伊利公司的杜邦分析 10

3.5  伊利公司营运能力分析 11

3.6  伊利公司的发展能力分析 12

4  伊利公司经营中存在的问题 13

5  建议及措施 13

5.1 加强公司主营业务发展 13

5.2 控制债务风险，加强主营业务成本控制 13

5.3 提高公司整体运营能力 13

5.4 创新求变，推进系统国际化战略 14

结 论 15

参考文献 16

致 谢