广东燕塘乳业股份有限公司财务报表分析摘 要十九大提出“要实施健康中国战略，完善国民健康政策”，奶业和乳制品作为国民健康饮食中的重要一部分，国家与政府对于该行业的政策支持和关注越来越多。如今，乳制品行业的交流活动越来越多，各乳业企业积极参与其中，该活动是由政府主导、部委参与、行业自治协会协办，所以有着政府与业内自律的同时监管，乳制品行业将会迎来更好的发展前景。更有创新要素供给的改革，未来乳制品行业前景依旧可期。燕塘乳业作为华南乳业的领头牛，2018 年公司推动全产业链升级，因此成为华南唯一一家中国奶业 20 强企业，有着一定的知名度与市场。消费者的关注度越来越高。本文依据燕塘乳业 2016 年至 2018 年的财务报告，首先通过比较分析法对燕塘乳业 2016-2018 年的财务报表进行分析；其次通过比率分析法对燕塘乳业的财务效率进行分析；然后运用杜邦分析法综合分析燕塘乳业的财务状况和经营成果；最后对燕塘乳业的财务状况、经营成果和现金流量进行综合评价，并针对发现的问题提出解决措施和建议。关键词：燕塘乳业；财务报表；财务指标；杜邦分析 IAnalysis Financial Statements of Guangdong Yantang Dairy Co.,ltdAbstractThe 19th National Congress of the Communist Party of China proposed "to implement the healthy China strategy and improve the national health policy". As an important part of the national healthy diet, the dairy industry and dairy products are bound to receive more and more policy support and attention from the government and the state. Nowadays, there are more and more communication activities in the dairy industry, in which dairy enterprises actively participate. This activity is led by the government, with the participation of ministries, and co-organized by the industry autonomous association. Therefore, with the supervision of the government and the industry self-discipline, the dairy industry will usher in a better development prospect. Moreover, with the reform of the innovation factor supply, the future prospects of dairy industry can still be ex...
