基于竞争力模型的企业财务分析——以茅台和五粮液为例

Enterprise Financial Analysis Based on Competitiveness Model——Taking the Example of Mao Tai and Wu Liang Ye

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.