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伊利股份财务报表分析
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6月
伊利股份财务报表分析
摘要
财务报表分析，又称财务分析，是经过搜集、整理企业财务会计汇报中相关数据，并结合其它相关补充信息，对企业财务情况、经营结果和现金流量情况进行综合比较和评价，为财务会计汇报使用者提供管理决议和控制依据一项管理工作企业编制财务报表是反应企业一定时期财务情况和经营结果表格式汇报，是企业向外界传输财务信息关键手段。然而，财务报表是历史性静态文件，要进行有效决议，还要对财务报表中反应资料加工、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、决议者得到确切企业情况和经营结果，进而指导决议。
本文以企业财务管理和财务报表分析相关理论和研究方法为依据，关键经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到财务数据，对资产负债表，利润表，现金流量表进行全方面综合分析，经过结合水平分析法、垂直分析法、趋势分析法，分析企业偿债能力、运行能力、盈利能力。经过对伊利股份财务报表相关数据进行汇总、计算、对比，综合地分析和评价企业财务情况和经营结果。揭示伊利股份在经营能力等方面存在问题和处理方法。
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 in