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摘 要

对于企业来讲财务报表为信息使用者提供了财务状况、经营成果方面的资料，但不能提供准确的信息，只有通过财务报表分析才能使信息使用者得到确切信息，进而指导管理和决策。财务报表分析的实质是反应各种会计数据在企业财务状况和经营活动中的重要意义及其在某一段时期内所发生的变化趋势。其目的在于确定并提供会计报表数字中包含的各种趋势和关系，为有关方面特别是投资者提供企业偿债能力、获利能力、营运能力和发展能力等财务信息。财务报表分析不仅要满足企业外部和相关利益集团的决策需要，而且还要满足企业内部管理决策的需要。本文以青岛啤酒股份有限公司为例，通过对该公司的财务报表进行分析，使公司报表使用者充分了解该公司的营运能力、盈利能力、偿债能力等全面的财务信息。 关键词：偿债能力，财务报表，财务比率，青岛啤酒

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Abstract

Financial statements provide financial status, operating results of the information for the information users, but can not provide the accurate information, only through analyzing the financial statements in order to make the information users have accurate information, and guide the management and decision making. The essence of financial statement analysis is the trend of important reaction of various accounting data in the enterprise's financial position and operating activities and its application in a certain period of the. The purpose of all kinds of trends and relationships to identify and provide accounting statements in particular, for investors to provide corporate solvency, profitability, operation ability and development ability of financial information. Analysis of financial statements should not only meet the enterprise external and related interest group decision-making needs, but also to meet the needs of internal management decisions. In this paper, in order to Tsingtao beer Limited by Share Ltd as an example, through the analysis of the company's financial statements, the company financial statement users to fully understand the company's operating capacity, profitability, debt paying ability and comprehensive financial information.

Keywords: Tsingtao beer; financial statements; financial ratio analysis;

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目 录

摘 要 ........................................................................................................................................... I 一、前言 .................................................................................................................................... 2 （一）、研究背景 ................................................................................................................ 2 （二）、研究目的与意义 .................................................................................................... 3 （三）、研究内容 ................................................................................................................ 4 二、偿债能力理论综述 ............................................................................................................ 5 （一）、偿债能力分析理论概述 ........................................................................................ 5 （二）、偿债能力的分析方法 ............................................................................................ 6 （三）、我国啤酒行业偿债能力现状分析 ........................................................................ 8 三、青岛啤酒偿债能力分析 .................................................................................................... 8 （一）、青岛啤酒公司简介 ................................................................................................ 8 （二）、偿债能力纵向分析 ................................................................................................ 9 1、短期偿债能力分析 ..................................................................................................... 10 2、长期偿债能力的分析 ................................................................................................. 11 （三）、偿债能力横向分析 .............................................................................................. 13 1、短期偿债能力分析 ..................................................................................................... 13 2、长期偿债能力分析 ..................................................................................................... 14 四、提高青岛啤酒偿债能力的建议及对策 .......................................................................... 16 （一）、加强应收款项管理，提高资金周转率 .............................................................. 16 （二）、建立良好的内部控制制度 .................................................................................. 16 （三）产品结构调整，让高质量的价值增加效益 .......................................................... 16 （四）组织结构调整，让系统发挥协同效应 .................................................................. 17 五、结论 .................................................................................................................................. 17 附录 .......................................................................................................................................... 18 参考文献 .................................................................................................................................. 20 致 谢 ........................................................................................................................................ 22