摘要
近年来,我国乳制品行业发展迅速,一批又一批中小企业逐渐崛起,知名品牌也不断涌现。乳制品行业不仅是我国现代农业特别是畜牧业发展水平的重要标志,同时担当着强壮一个民族和拉动产业变革的重任。本文以伊利集团作为财务分析对象,并与蒙牛集团对比,通过运用哈佛分析框架,从战略、会计、财务和前景四个角度对伊利集团2015—2017年的年度财务报告资料进行分析,评价该集团发展中的优势和不足,为其改善缺陷促进发展提供参考。
In recent years, as the dairy industry’s development going fast, group after group of small and medium-sized enterprises and some well-known brands gradually rise up. Dairy industry is an important symbol of not only modern agriculture, but also animal husbandry’s development in our country. It also takes the great responsibilities in changing the structure of the nation’s industry. This article selects the Yili as the object of financial analysis with the contrastive analysis of Mengniu. It is going to do an analysis on Yili’s annual financial report information, which was concluded from 2015 to 2017, under Havard Analysis Framework. The framework consists of four analysis, which were respectively called strategical analysis, accounting analysis, financial analysis and prospecting analysis. And then, by combining internal and external environment, the paper will evaluate and analysis advantages and disadvantages of Yili’s developing, which provide a reference of giving the advises and plans for the company’s promotion and development.
作者
龚曼
Gong Man(School of Business Administration,Xinjiang University of Finance and economics,Urumqi,Xinjiang,830012)
出处
《上海商学院学报》
2019年第2期68-79,共12页
Business Economic Review
关键词
财务报表分析
哈佛分析框架
对比分析
伊利集团
Financial Statement Analysis
Havard Analysis Framework
Contrastive Analysis
Yili Group
