以财务现状预测未来发展 ——张裕葡萄酒为例摘要随着市场经济的发展，企业间竞争日益激烈，企业想获得更好的发展，需要从整体把握财务情况，并进行准确预测，这样才能做出正确的判断与决策，使企业有更强的竞争力。企业财务状况的预测，需要充分利用资产负债表、利润表以及现金流量表，采用趋势分析法以及比率分析法对其进行分析，故而本文将以张裕葡萄酒公司（张裕集团）为例，进行探究。文章首先介绍了相关概念及理论，为后文的研究奠定理论基础；其次从资产负债表、利润表以及现金流量表出发分析了张裕集团的基本财务状况；再次对张裕集团财务报表进行比率分析，重点分析其偿债能力比率、营运能力比率、盈利能力比率以及市价比率；接着对张裕集团财务现状进行评价并预测；最后指出张裕集团发展中存在问题并提出相应对策，进行总结。希望本文的研究可以促进张裕集团的发展。关键词：财务现状；财务报表；比率分析；财务预测AbstractWith the development of market economy, the increasingly fierce competition among enterprises, enterprises want to get better development, need to grasp the overall financial situation, and accurate forecasting, so as to make the right judgments and decision-making, so that enterprises have stronger competition force. The forecast of the financial situation of the enterprise needs to make full use of the balance sheet, the income statement and the cash flow statement, and use the trend analysis method and the ratio analysis method to analyze it. Therefore, this paper will take Changyu wine company (Changyu Group) as an example. This paper first introduces the related concepts and theories, and lays a theoretical foundation for the later research. Secondly, it analyzes the basic financial situation of Changyu Group from the balance sheet, income statement and cash flow statement. The paper analyzes the financial statements of Changyu Group again, The paper analyzes the current situation of Changyu Group's financial situation and forecasts it. Fina...
