五粮液上市公司会计报表盈利能力分析

Analysis of Wuliangye listed companies accounting statements profitability

随着社会经济的不断发展，人们发现公司的盈利是公司存在的根本目的，财务分析就是一个亘古不变的探讨课题。在探讨过程中，会计报表中包含的信息和研究方法，都不断得到完善，同时，在分析的过程中也不断发现问题，并逐步开始研究报表外在因素对所需信息的影响，不断完善财务信息理论，使之同财务分析的实践相结合，为广大的报表使用者提供有效的数据和分析结果，帮助他们做出重大决策。以杜邦财务综合分析体系来分析五粮液上市公司的盈利能力，准确而深入地评价公司的盈利能力，能帮助公司采取适当措施更好地提高盈利能力。

The company＇s pro fita bility is the fundamental purpose of the existence of companies, and financial analysis is an everlasting discussion topic. In exploration process, information and research methods have been continuously improved. Meanwhile,we gradually began to study the impact of external factors on the required information,and constantly improve financial information theory with the practice of financial analysis, which could provide accounting statements users with effective data and analysis results so as to help them make important decisions. DuPont financial analysis system can make accurate and in-depth evaluation of company＇s profita bility, which will help the company to better improve their profitability.