1贵州茅台财务报表分析摘要：财务报表分析是信息分析在会计信息领域的运用。财务报表分析产生是为了提供企业债权人偿债能力的信息，为了适应企业外部投资者的需要、企业盈利能力和整体财务状况的信息。本文选取贵州茅台2014年-2016年的财务报表，并逐次对贵州茅台的资产负债表、利润表、现金流量表进行分析，根据财务分析结果，指出该公司存在的一些问题并提出相应的建议，供投资者作出正确的决策。关键词：财务报表；营运能力；财务杠杆AnalysisontheFinancialstatementsofMoutai,GuizhouAbstract:Financialstatementanalysisistheapplicationofinformationanalysisinthefieldofaccountinginformation.Thepurposeoffinancialstatementanalysisistoprovidethecreditorsoftheenterprisewiththeinformationabouttheenterprise'ssolvency,andthentomeettheneedsoftheexternalinvestorsoftheenterprisetoprovidetheinformationabouttheenterprise'sprofitabilityandtheoverallfinancialsituation.ThispaperselectsthefinancialstatementsofGuizhouMoutaiinrecentyears,andanalyzesthebalancesheet,profitstatementandcashflowstatementofGuizhouMaotaionebyone.Accordingtothefinancialanalysis,itpointsoutsomeproblemsexistinginthecompanyandputsforwardsomecorrespondingsuggestions.Forinvestorstomaketherightdecisions.Keywords:financialstatements;operationalcapacity;financialleverage2目录1引言...................................................................82贵州茅台的财务报表分析...............................................82.1资产负债表分析...................................................92.2利润表分析......................................................102.3现金流量表分析..................................................113财务报表的状况分析....................................................123.1营运能力分析....................................................123.2偿债能力分析....................................................123.3盈利能力分析....................................................133.4成长能力分析....................................................134贵州茅台存在的问题及对策建议..........................................134.1存在的问题.......
