蒙牛乳业财务能力系统分析与评价

An Analysis and Evaluation on the Financial Capability of the Mengniu Dairy Group

企业财务能力是企业能力的财务综合体现,是培养和提升企业能力的基础。对企业财务能力进行评价不仅是对过去经营活动总结及未来发展预测的前提,更是利益相关者进行决策的基础。本文理论与实际相结合,以蒙牛乳业集团2008年至2013年六年的财务数据为依托,运用财务比率的分析方法对其财务能力进行评价,并针对存在的问题提出改进的建议。

Enterprise's financial capability is the comprehensive embodiment of the enterprise ability and the basis of training and improving the enterprise ability. The evaluation of enterprise financial capability is not only the summary of the business activities in the past and the premise of the development forecast in the future, but also the basis of the stakeholders' decision making. Based on the financial data of Mengniu Dairy Group from 2008 to 2013, combing theory and practice, this paper makes an evaluation of the Financial Capability of the Mengniu Dairy Group by employing the method of financial ratio analysis; meanwhile, suggestions on improvement are put forward in the paper.