伊利集团财务分析研究

论文总字数：20210字

摘 要

随着资本市场的快速发展，企业的经济利益集团往往为了特定的目的而进行财务分析。财务分析的出发点是财务报表。企业的经营活动最终将反映在财务报表的数据中。财务分析就是用专门的方法对这些数据进行计算、比较和分析，最终直观、客观地反映企业的盈利能力、偿债能力和资产管理能力。财务报表分析是对企业财务报表提供的数据进行处理、分析、比较、评价和解释的过程。如果说会计和报表编制是会计的反映功能，那么财务报表分析主要用于解释和评价。财务报表分析的目的是判断企业的财务状况，检查企业经营管理的得失。通过分析,我们可以判断企业的财务状况,企业的经营管理是否健康,商业企业的前景是否光明的,与此同时,我们也可以通过分析,提出解决问题的办法。

内蒙古伊利实业集团股份有限公司创始于1993年，是中国规模最大、产品线最全的乳制品企业。是中国唯一一家符合奥运会标准，为2008年北京奥运会提供服务的乳制品企业；也是中国唯一一家符合世博会标准，为2010年上海世博会提供服务的乳制品企业。2017年8月30日，伊利集团成为北京2022年冬奥会和2022年冬残奥会官方唯一乳制品合作伙伴。连续6年创亚洲乳业第一，营收连续超百亿级增长。作为行业龙头企业，伊利集团旗下多款产品长期居市场领先地位，整体营业额在行业中遥遥领先，是进入全球乳业第一阵营的亚洲乳企。本文借助于对财务分析的专业认识，选择我国乳制品行业的“领头羊”——伊利股份，作为主要研究对象，通过对公司的偿债能力、盈利能力、运营能力、等其他数据。从而达到对企业财务状况的综合评价,减少决策的不确定性，对其进行财务分析研究，不仅对伊利股份这一家企业，而且对我国乳制品行业的大部分企业，加强其各自的财务能力及经营管理能力均具有一定的参考意义。

关键词：财务报表分析；盈利能力；偿债能力；营运能力；杜邦分析

Research on financial analysis of YiLi shares

Abstract

With the rapid development of the capital market, the economic interest groups of enterprises often conduct financial analysis for specific purposes. The starting point of financial analysis is financial statements. The business activities of the enterprise will ultimately be reflected in the data in the financial statements. Financial analysis is to use a special method to calculate, compare and analyze these data, and ultimately directly and objectively reflect the profitability, solvency and asset management ability of the enterprise. The analysis of financial statements is a process of processing, analyzing, comparing, evaluating and interpreting the data provided by the financial statements of enterprises. If accounting and statement preparation are the reflection function of accounting, then financial statement analysis is mainly used for interpretation and evaluation. The purpose of financial statement analysis is to judge the financial situation of enterprises and check the gains and losses of enterprise operation and management. Through analysis, we can judge the financial situation of the enterprise, whether the operation and management of the enterprise is healthy, and whether the prospect of the commercial enterprise is bright. At the same time, we can also propose solutions to the problems through analysis.

Inner Mongolia YiLi Industrial Group Co., Ltd., founded in 1993, is the largest dairy enterprise with the most complete product line in China. It is the only dairy enterprise in China that meets the standards of the Olympic Games and provides services for the 2008 Beijing Olympic Games. It is also the only dairy enterprise in China that meets the standards of the World Expo and provides services for the 2010 Shanghai World Expo. On August 30, 2017, YiLi Group became the only official dairy partner for the Beijing 2022 Winter Olympics and 2022 Winter Paralympics. It has been the first dairy industry in Asia for six consecutive years, and its revenue has continuously increased by over 10 billion yuan. As a leading enterprise in the industry, many products of YiLi Group have been in the leading position in the market for a long time, and the overall turnover is far ahead in the industry. YiLi Group is an Asian dairy enterprise that has entered the first group in the global dairy industry. With the help of the professional understanding of financial analysis, this paper chooses YiLi, the "leader" of China"s dairy industry, as the main research object, through the company"s debt paying ability, profitability, operational capacity, and other data. In order to achieve a comprehensive evaluation of the financial situation of the enterprise, reduce the uncertainty of decision-making, the financial analysis of its research, not only for YiLi shares this enterprise, but also for most of the dairy industry in China, to strengthen their respective financial capacity and management capacity have a certain reference significance.

Key words: financial statement analysis; profitability; solvency; operating capacity; DuPont analysis

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究思路及内容 2

1.4 论文框架 2

第二章 文献综述 3

2.1 关于财务分析的相关研究 3

2.2 关于报表应用的相关研究 4

2.3 伊利集团财务分析背景相关研究 4

2.4 文献评述 5

第三章 财务分析理论 6

3.1 财务报表分析的目的 6

3.2 财务报表分析的框架 7

3.3 财务报表分析的应用 7

3.4 财务报表分析的程序 8

第四章 伊利集团财务分析 9

4.1 偿债能力分析 9

4.1.1 短期偿债能力 10

4.1.2 长期偿债能力 11

4.2 营运能力分析 11

4.3 盈利能力分析 12

4.4 发展能力分析 13

4.5 杜邦分析 .................................. 13

4.6 同行业对比 15

第五章 存在的问题及对策 16

致 谢 18

参考文献（References） 19

绪 论

研究背景

在社会不断进步和经济发展迅速的过程中,全球化是世界性的趋势。在这种条件下,企业更着重提升自身的实力。目前，组织形态的多元化、企业领域的多样化、产业一体化、已是行业的发展的必然趋势。研究一些公司财务报告是必需的,因为它需要透露公司的经营管理现状。财务状况的资讯是公司通过公司会计信息系统以财务报表的表现形式传递的信息,是记录公司运营结果的资讯。从大量向公众公开的资讯中,报表成为用户瞩目的关键点。在巴菲特看来,他经营公司的思路是通过财务报表来深入研究运营。作为投资人,这一看法可以从一方面验证,财务报表在企业经营中展现着关键作用。

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