本文首先对莫高股份有限公司的财务报表进行了分析，分别从偿债能力，盈利能力，
营运能力以及成长能力进行分析，之后用杜邦分析法进行综合分析，发现莫高股份存在
的问题主要是对资产利用不合理，盈利能力不强。之后结合因子分析法与 SPSS 软件，
通过对酿酒行业 33 家上市企业 4 个方面的数据进行处理，分析得出财务模型，通过横
向分析与纵向分析找出导致莫高股份财务问题的原因
研究表明，成长能力弱是导致企业整体表现差的原因，而对成长能力再进行深入分
析发现，期间费用偏高，葡萄产量不高，销售收入不高是影响企业发展的根源。针对这
些问题，接下来提出相应改进措施：降低期间费用，加大市场研发，提高营业收入，有
效利用财务杠杆扩张经营
关键词：莫高股份；财务分析；因子分析；对策建议FINANCIAL ANALYSIS OF GANSU MOGAO
INDUSTRIAL COMPANY
ABSTRACT
Financial analysis reflects the enterprise’s production and operation conditions
comprehensively. As the enterprise system more and more prefect now, financial analysis has
become an important aspect in the management and future strategies of an enterprise.
MOGAO industrial company is a listed company of gansu province. The scale of enterprise is
strong in the domestic. MOGAO industrial company occupied the most wine market in gansu
province.But in the domestic market,its brand effect is not enough.With people pay more and
more attention to the healthy function of the red wine,how to develop fast bacomes an
problem.then,it is necessary to do financial analysis and propose suggestions to MOGAO
industrial company.
The article analysises the financial statements of MOGAO industrial company,including
four aspects,and then we use Dupont method,we find the problems of MOGAOindustrial
company is that doesn’t make full use of its assets,lack of profitability.By using factor
analysis and SPSS software,according to 33 enterprises,we choose 4 factors to do data
analysis and build fainancial model,through horizontal analysis and industry analysis,we find
the reasons for its financial problems.
According to the study,growth ability is not strong is the cause why the comprehensive
rank is bad.then we study the growth ability ,finanly we find that the revenue of red wine is
low,cost is high,material output is low is the factor that influence the development of the
company.for the above questions,the article propose measures:reduction the cost,raising
revenue,using financial leverage effecively.
KEY WORDS: MOGAO industrial company, financial analysis, factor analysis ,business
strategy目 录
第一章 导论........1
1.1 研究背景... 1
1.2 研究目的及意义.... 2
1.3 国内外研究概况.... 3
1.3.1 财务分析方法进展及现状.. 3
1.3.2 因子分析法的应用.. 4
1.4 研究内容和方法.... 5
1.4.1 研究内容..... 5
1.4.2 研究方法..... 5
第二章 财务分析相关方法.........7
2.1 因素分析法........... 7
2.2 杜邦分析法........... 7
2.3 沃尔评分法........... 7
2.4 财务预警分析法... 8
2.5 因子分析法 8
第三章 甘肃莫高实业股份有限公司简介及行业现状.9
3.1 莫高股份简介........ 9
3.2 行业宏观经济环境现状.. 10
3.2.1 政治与法律环境.... 10
3.2.2 经济环境.... 11
3.2.3 文化环境.... 11
3.2.4 技术环境.... 11
3.3 行业微观经济环境现状.. 12
3.3.1 葡萄酒简介 12
3.3.2 国内葡萄酒市场现状........ 12
3.3.3 甘肃省葡萄酒市场现状.... 13
第四章 莫高股份财务报表分析...
。。。以上简介无排版格式，详细内容请下载查看
==>>