摘要当代经济背景下，作为公司实际经营者汇报年度财务、经营、负债等主要情况的首要参照，年报的作用在所有企业文书中首屈一指、无可替代。虽然股东以及其他利害关系人能够从积极分析年报数据获得他们所需要的经营信息，但不可否认，如果仅仅是基础性的数字统计关系，无法展现公司全方位的财务状态。本文将我国内蒙古自治区伊利实业股份有限公司在2012年到2014年间的3份财务报告展开分析，着重考量相关财务资料。在计算和比较财务比率之前，本文系统分析并从横向纵向两个维度着眼了该公司四大财务报表，继而充分考量了公司在负债、经营、获利以及发展潜能等方面的前景，最后进行综合分析，阐述该公司获利能力、经营效能以及财务状态，为阅读者提供详实的参考资料，帮助相关人士辅助决策。同时，针对该公司财务报表中显性或隐性的隐患逐一提出破解建议。关键词：偿债能力；杜邦分析体系；资产营运效率AbstractAnnualreportisareflectionoftheenterprisemanagementtoforeignshallsubmittheirfiduciaryresponsibilitytoperformtheimportantinformation.Stakeholdersthroughtheanalysisoffinancialstatementscangettothecompany'sbasicfinancialinformation,suchasenterprise'scurrentfinancialpositionandoperatingresults,etc.,thisissuebutifstatementanalysisonlystayonthereportsoforiginaldatacan'tbelearnedthatenterprisefinancialinformation.Itrequiresacomprehensive,integrateduseofeconomicmanagementandrelatedsubjectssuchasstrategy,accounting,statisticsandmanagementknowledge.Fullyusingtheknowledgeofthesedisciplinestoreportdataandnoteinformationcollecting,sorting,processing,comparisonandanalysis,in-depthinternallogicrelationshipbetweendialysisdata,todigupbehindcontainedintheannualreportofrealinformation.StandintheAngleoftheexternalfinancialreportusers,thispaperwillbetoInnerMongoliayiliindustrialco.,LTD.2012-2014,atotalof3yearsfinancialstatementsanalysis,focusonandanalysisofyiliindustrialaccountingdataandinformationin2014.Thispaperfromtwoanglesofverticalandhorizontalcomparativeanalysisofthecompany'sfourmajorfinancialstatements,againthroughthecalculationandcomparisoncanreflectthevariousaspectsoffinancialratiostoevaluatethecompany'sdebtpayingability,operationability,profitabilityanddevelopmentability,finally,theintegrateduseofdupontanalysissystemofthecompany'sprofitability,assetsoperationefficiencyandfinancialsituationtogethercarriesonthecomprehensiveanalysis.ToexploretheInnerMongoliayiliindustrialco.,LTD.,thefinancialstatementsKeyWords:Debtpayingability;Thedupontanalysissystem;Assetsoperatingefficiency目录摘要....................................................................................................................................................................IIIAbstract.............................................................................................................................................................III一、绪论..............................................................................................................................................................3（一）研究背景（二）研究目的及意义1.研究目的2.研究意义（三）文献综述1.国外文献综述（四）研究的主要内容二、财务报表分析方法......................................................................................................................................3（一）资产负债表1、损益表2、现金流量表3、所有者权益变动表4、财务报表附注（二）财务报表分析的方法1、比较分析法2、比率分析法3、趋势分析法4、因素分析法三、内蒙古伊利实业股份有限公司财务分析.........................................
