【摘要】：白酒在我國已經(jīng)有上千年的歷史,從文化的角度來看,白酒已經(jīng)成為傳播我國文化的重要載體。近年來,受國家政策、行業(yè)環(huán)境等因素的影響,白酒行業(yè)進(jìn)入了深度調(diào)整期。行業(yè)內(nèi)產(chǎn)能過剩、競爭激烈、稅負(fù)過重等現(xiàn)象交織并存。貴州茅臺酒股份有限公司(以下簡稱“貴州茅臺”)作為白酒行業(yè)的龍頭企業(yè)也受到了行業(yè)發(fā)展的沖擊和影響。企業(yè)財(cái)務(wù)報(bào)表分析目前已經(jīng)受到各方面越來越多關(guān)注,成為眾多利益相關(guān)者獲取有價(jià)值信息的主要方法和手段。鑒于傳統(tǒng)財(cái)務(wù)報(bào)表分析固有的局限性,本研究報(bào)告以貴州茅臺公司為案例,運(yùn)用哈佛分析框架研究思路,從戰(zhàn)略、會計(jì)、財(cái)務(wù)以及前景四個(gè)要素展開分析,并結(jié)合企業(yè)非財(cái)務(wù)信息,對白酒行業(yè)及公司戰(zhàn)略進(jìn)行綜合分析研究,使利益相關(guān)者對企業(yè)財(cái)務(wù)狀況及其發(fā)展趨勢有所了解,為他們提供投資和決策等方面參考�；趹�(zhàn)略分析進(jìn)行的會計(jì)分析,重點(diǎn)是通過對企業(yè)關(guān)鍵會計(jì)政策和會計(jì)估計(jì)的分析來檢驗(yàn)反映公司經(jīng)營實(shí)現(xiàn)程度;財(cái)務(wù)分析運(yùn)用了較為常見的比率分析及現(xiàn)金流量分析,對公司經(jīng)營業(yè)績進(jìn)行橫向和縱向比較;前景分析通過預(yù)測、風(fēng)險(xiǎn)和挑戰(zhàn)、機(jī)遇幾個(gè)方面,對公司未來的經(jīng)營狀況進(jìn)行了較為全面的綜合分析研究;最后,通過有關(guān)財(cái)務(wù)及綜合分析結(jié)論,并結(jié)合貴州茅臺酒業(yè)公司實(shí)際提出了相關(guān)意見建議。在酒業(yè)市場變化迅速的情形下,一方面要緊抓多元化市場戰(zhàn)略契機(jī),國際國內(nèi)市場并舉,以良好的品牌聲譽(yù)確保市場份額;另一方面,要提高企業(yè)資產(chǎn)運(yùn)營效率,不宜盲目擴(kuò)張,使凈利潤的增長與總資產(chǎn)規(guī)模的擴(kuò)張水平相適應(yīng),保證企業(yè)健康、協(xié)調(diào)發(fā)展。
[Abstract]:Liquor has a history of thousands of years in China. From the cultural point of view, liquor has become an important carrier to spread Chinese culture. In recent years, under the influence of national policy and industry environment, liquor industry has entered a period of deep adjustment. Industry overcapacity, fierce competition, excessive tax burden and other phenomena intertwined. Guizhou Maotai Liquor Co., Ltd. (hereinafter referred to as "Guizhou Maotai") as the leading enterprise of liquor industry has also been impacted and affected by the development of the industry. At present, the analysis of enterprise financial statements has attracted more and more attention, and has become the main method and means for many stakeholders to obtain valuable information. In view of the inherent limitations of the traditional financial statement analysis, this study takes the case of Guizhou Maotai Company as a case, using the Harvard analysis framework to analyze the four elements of strategy, accounting, finance and prospects. Combined with the non-financial information of the enterprise, this paper makes a comprehensive analysis and research on the liquor industry and company strategy, so that the stakeholders can understand the financial situation and the development trend of the enterprise, and provide them with reference for investment and decision making. The accounting analysis based on strategic analysis focuses on the analysis of key accounting policies and accounting estimates to reflect the degree of business realization. The financial analysis uses the more common ratio analysis and the cash flow analysis, carries on the horizontal and the longitudinal comparison to the company's operating performance; Prospect analysis through forecasting, risks and challenges, opportunities, the company's future business situation of a more comprehensive analysis and research; Finally, through the related financial and comprehensive analysis conclusions, and combined with Guizhou Maotai Liquor Co., Ltd. put forward the relevant suggestions. Under the circumstances of rapid changes in the wine market, on the one hand, we should grasp the opportunity of diversified market strategy, and simultaneously develop the international and domestic markets to ensure market share with good brand reputation; On the other hand, in order to improve the efficiency of enterprise assets operation, it is not advisable to expand blindly, so that the growth of net profit and the expansion level of total assets scale can be adapted to ensure the healthy and coordinated development of enterprises.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.82

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