基于《企业绩效评价标准值》的贵州茅台企业财务绩效评价分析

Analysis of Financial Performance Evaluation of Kweichow Moutai Enterprises Based on “Corporate Performance Evaluation Standard Value”

选择贵州茅台为研究对象,以其2015—2019年财务报表数据为基础,计算分析该公司债能力、运营能力、获利能力及成长能力等四大方面共计13个财务指标。通过比较分析法和比率分析法,将上述贵州茅台的财务指标与国务院国资委制定的《企业绩效评价标准值》中的酒类行业对应指标的标准值进行横向比较;此外,对贵州茅台上述财务绩效评价指标进行各年度间的纵向比较。根据横向比较和纵向比较结果,剖析存在的问题并提出了对策建议。

Kweichow Moutai was selected as the research object, and based on its 2015-2019 financial statement data, a total of 13 financial indicators were calculated and analyzed in four major aspects of the company’s debt capacity, operating capacity, profitability and growth capacity. Through the comparative analysis method and the ratio analysis method, the above financial indicators of Kweichow Moutai were horizontally compared with the standard values of the corresponding indicators of the alcohol industry in the "Corporate Performance Evaluation Standard Values" formulated by the State-owned Assets Supervision and Administration Commission of the State Council;in addition, the above-mentioned Kweichow MoutaiThe financial performance evaluation indicators were compared vertically in each year.According to the horizontal comparison and vertical comparison results, the existing problems are analyzed and relevant suggestions are given.