质量视角框架下企业财务状况分析——以五粮液为例  

An Analysis of Enterprise's Financial Situation from the Perspective of Quality Perspective——Taking Wuliangye Group as an Example

作　　者：刘小海 

机构地区：[1]湖南财经工业职业技术学院

出　　处：《财会通讯（中）》2018年第1期56-61,共6页Communication of Finance and Accounting

摘　　要：本文以宜宾五粮液集团股份有限公司为例,从盈利质量、资产流动性质量、负债质量和现金流量质量四个方面构建质量视角下的财务分析逻辑框架,并对其财务状况进行分析,研究发现其总体财务质量稳定,其中,盈利质量和资产流动性质量呈下降趋势,而负债质量和现金流量质量呈稳步上升趋势;基于此,本文从注重从企业盈利质量关注其盈利持续性、注重从企业资产流动性质量关注其资产流动性、注重从负债质量关注企业资本结构、注重从现金流量质量关注企业发展前景四个方面提出完善建议。This paper constructs a logical framework of financial analysis from the four aspects of profit quality, asset liquidity quality, liability quality and cash flow quality, and take Yibin Wuliangye Group Co., Ltd. as an example to analyze the financial situation of these four, The study found that its overall financial quality and stability, of which the quality of earnings quality and liquidity of the assets of a downward trend, while the quality of debt and cash flow quality was steady upward trend, based on the above analysis, this focus from the quality of corporate earnings attention to its profitability, Pay attention to the quality of liquidity from the focus on the liquidity of its assets, pay attention to the quality of debt from the attention of corporate capital structure, pay attention to the quality of cash flow from the four aspects of business development prospects.

关 键 词：盈利质量 资产流动性质量 负债质量 现金质量 

分 类 号：F406.7[经济管理—产业经济] F426.82