摘要
本文以竞争力模型为基础介绍了企业财务分析,尤其是企业盈利能力和偿债能力分析对提高企业竞争能力的重要意义,然后以贵州茅台酒股份有限公司和宜宾五粮液股份有限公司这两个在白酒行业有较强竞争能力并相互竞争较激烈的公司为例,分析其2007年和2008年的盈利能力和偿债能力,旨在提高两个公司的竞争实力。
This paper introduces the significance of enterprise financial analysis, especially the earning ability analysis and debt paying ability analysis, which is based on the Competitiveness Model. Then this paper analyzes the earning ability and debt paying ability of Gui Zhou Mao Tai Corporation and Yi Bin Wu Liang Ye Corporation which have strong competitiveness in wine field and compete with each other fiercely for the year of 2007 and 2008 in order to improve the competitiveness of the two corporations.
出处
《财务与金融》
北大核心
2009年第5期40-45,共6页
Accounting and Finance
基金
北京联合大学商务学院课题"基于竞争力模型的企业财务分析"研究课题之一
关键词
竞争力模型
财务分析
茅台
五粮液
Competitiveness Model
FinancialAnalysis
Mao Tai
Wu Liang Ye
