对泸州老窖上市公司财务报告营运能力分析摘 要在当前国家经济结构不断推进和优化的同时，企业若想扩大自己的经营规模和提高经营效率，需针对营运资产的利用效果和效率进行分析，更好把控企业的资产使用状况，找出企业在经营管理方面存在的不足，帮助该企业经营管理者进行经营管理决策，以提高销售收入，尽可能创造更多的利润，在竞争激烈的市场中取得一定的优势，提升企业整体实力。本文对泸州老窖的营运能力的分析，对比贵州茅台，进行综合评价，发现存在的问题，为其他白酒企业进行转型提供帮助。关键词：泸州老窖；营运能力分析；财务报告PAGE \* MERGEFORMATIAnalysis on the operating Capacity of Financial Report of LUZHOULAOJIAO Listed CompanyAbstractIn promote and optimize the economic structure of the current state at the same time, companies want to expand their business scale and improve the management efficiency, need for the using the using effect and efficiency of operation of the assets were analyzed, and the better usage of enterprise assets, points out the insufficiencies of enterprises in management, helps the enterprise operators and managers in management decision making, in order to improve the sales revenue, create more profit as far as possible, to get some advantage in the competitive market, improve enterprise's overall strength.This paper analyzes the operation capacity of LUZHOULAOJIAO, compares with GUIZHOUMAOTAI, makes a comprehensive evaluation, finds the existing problems, and provides help for the transformation of other liquor enterprises.Key words: LUZHOULAOJIAO; OPERATIONAL CAPACITY ANALYSIS; FINANCIA REPORTPAGE \* MERGEFORMATI目 录摘 要........................................................................IAbstract.....................................................................II一、 引 言....................................................................1（一） 研究背景........................................................
