论文部分内容阅读
财务报表可以综合反映公司的财务状况、经营业绩和发展趋势,是投资者了解公司、决定投资行为的最全面、最翔实的第一手资料。财务报表分析在会计信息使用者做出决策的过程中起着必不可少的作用。本文通过对茅台集团财务报表进行分析,最终得出这样的结论 :茅台集团虽然在2013年销售业绩出现下滑,但是其流动性资产充足,有着很强的偿债能力;利润率较高,经营活动产生的现金流量能够满足集团发展需要。加上集团已经开始加大固定资产的投入,开始着手进行改革。总体而言,茅台集团还是很有发展潜质的。
Financial statements can be a comprehensive reflection of the company’s financial position, business performance and development trends, investors understand the company, determine the investment behavior of the most comprehensive and informative first-hand information. Financial statement analysis plays an essential role in accounting information users making decisions. Through the analysis of the Maotai Group’s financial statements, the paper concludes with the conclusion that although the Maotai Group’s sales performance declined in 2013, its liquidity assets are adequate and its solvency is strong. Its profit margin is high, its operating activities The generated cash flow can meet the development needs of the group. Coupled with the group has begun to increase investment in fixed assets, began to carry out the reform. Overall, Maotai Group still has great potential for development.