目录摘要............................................................................................................................21公司的概况.............................................................................................................22行业状况及行业地位分析.....................................................................................32.1伊利的竞争优势...............................................................................................32.2伊利的竞争风险...............................................................................................33资本结构的分析.....................................................................................................43.1总体分析...........................................................................................................43.2流动负债结构与变动分析...............................................................................63.3长期资本结构与变动分析...............................................................................84偿债能力分析.......................................................................................................104.1短期偿债能力分析.........................................................................................104.2长期偿债能力分析.........................................................................................135盈利能力分析.......................................................................................................156营运能力分析.......................................................................................................166.1应收账款周转情况分析.................................................................................166.2存货周转情况分析.........................................................................................176.3流动资产周转情况分析.................................................................................186.4固定资产周转情况分析.................................................................................196.5总资产周转情况分析.....................................................................................197发展能力的分析...................................................................................................207.1销售增长指标.................................................................................................217.2资产增长指标.................................................................................................227.3收益增长指标.................................................................................................228用杜邦分析法对伊利集团财务报表的综合分析...............................................239现金流量分析.......................................................................................................2610投资分析.............................................................................................................2911筹资分析..............................................................................................................2912利润分配.............................................................................................................3113结论.....................................................................................................................3313附录...........................