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I北京三元财务分析摘要当今社会，一个企业财务信息的分析与研究已成为企业拥有者、决策者和投资者等多方面关注的对象。在激烈的市场竞争中，企业的财务信息正逐渐扮演着越来越重要的角色，而财务报表则正是财务信息中最为重要以及常用的分析数据。对企业的财务报表分析可以预见其发展前景、成长状况，为各方信息需要者提供决策信息。本文将以北京三元食品股份有限公司为研究对象，对其2011、2012以及2013年的财务报表。通过运用财务报表分析的相关理论对财务报表进行全面分析，研究企业的偿债能力、盈利能力、营运能力以及发展能力，了解其近几年的经营成果和财务状况，从而发现在日常的经营活动中存在的管理问题，并提出有针对性的解决办法及建议。关键词：财务信息；财务报表；财务分析IIAbstractIntoday'ssociety,analysisandResearchonfinancialinformationofanenterprisehasbecometheobjectofenterpriseowners,policymakersandinvestorsasaconcern.Inthefiercemarketcompetition,theenterprise'sfinancialinformationisgraduallyplayingmoreandmoreimportantrole,andthefinancialstatementsareimportantandcommonlyusedanalyticdataforthefinancialinformation.Analysisofcorporatefinancialstatementscanforeseethefuture,growthstatus,provideinformationfordecisionmakingofallinformationneeds.ThispaperwilltaketheBeijingSanyuanFoodsCoastheobjectofstudy,onthe2011,2012and2013financialstatements.Byapplyingtherelevanttheoriesoffinancialstatementanalysistoanalyzethefinancialstatementsofenterprises,thesolvency,profitability,operationabilityanddevelopmentability,tounderstandtherecentyearsofoperatingresultsandfinancialstatus,andfindproblemsindailybusinessactivities,andputforwardthesolutionsandsuggestions.Keywords:Financialinformation;Financialstatements;FinancialanalysisIII目录摘要....................................................................IAbstract.................................................................II一、绪论..................................................................1（一）研究背景及目的..................................................1（二）研究思路........................................................1（三）国内外现状......................................................21.国外市场.........................................................22.国内市场.........................................................2二、公司概况..............................................................3（一）公司简介........................................................3（二）公司经营范围....................................................3（三）公司财务状况....................................................3三、主要报表分析..........................................................4（一）资产负债表分析..................................................4（二）现金流量表分析..................................................5（三）利润表分析......................................................6四、公司单项能力分析......................................................7（一）偿债能力分析....................................................71.短期偿债能力分析.................................................72.长期偿债能力分析.................................................7（二）盈利能力分析....................................................82.销售毛利率分析...................................................83.净资产收益率分析.................................................9（三）营运能力分析....................................................91.应收账款周转率分析...............................................92.存货周转率分析...................................................93.流动资产周转率分析...............................................94.总资产周转率分析................................................10（四）发展能力分析...................................................101.销售增长率分析..................................................102.总资产增长率分析................................................103.净资产增长率分析................................................104.净利润增长率分析................................................10（五）杜邦分析.......................................................11五、公司财务管理存在的问题...............................................12（一）企业短期偿债能力较低...........................................121.流动资金逐年减少................................................12IV2.流动负债增长较多................................................12（二）企业盈利能力不足...............................................12（三）企业存货周转率略有下降.........................................12（四）企业发展能力偏弱...............................................13（五）总资产收益率下降严重...........................................13六、公司解决财务问题的对策...............................................14（一）提高企业偿债能力...............................................141.加强内部管理....................................................142.合理举债........................................................143.制定偿债计划....................................................14（二）提高企业盈利能力...............................................141.创新核心竞争力..................................................142.加强费用控制....................................................15（三）提高企业存货周转率.............................................151.减少存货储备....................................................152.清理滞销产品....................................................15（四）提高企业发展能力...............................................151.降低成本........................................................152.控制财务风险....................................................153.合理规划资本结构................................................16（五）增强销售力度...................................................161.完善销售体系....................................................162.开发销售渠道........................................