I我国乳品类上市公司财务效率研究摘要近年来由于乳制品出现了安全问题，消费者对乳制品的质量要求不断提升，乳制品行业竞争日渐激烈。随着中国的经济发展和安全问题引起的行业竞争，国内乳制品在世界逐渐占有一席之地。经历40年曲折发展，我国乳制品已呈现产品品种丰富，结构逐渐趋向合理的趋势。产品从大中城市逐步蔓延向农村和山区，企业从小规模到大规模转型。在行业不懈努力下，我国乳业体量得到数十倍的增长，研发出多种亮点产品，市场的供应几乎达到饱和。为此，通过财务效率分析我国乳品类上市公司的发展现状以及对存在的问题及其对策对乳品类发展显得尤为重要。本文以上市公司万达为例进行分析研究，希望本文的研究的结果能够促进我国乳制品企业的发展。关键词：乳制品；上市公司；财务效率IIResearchonfinancialefficiencyoflisteddairycompaniesinChinaAbstractInrecentyears,duetothesafetyproblemsindairyproducts,thequalityrequirementsofconsumersfordairyproductshavebeencontinuouslyimproved,andthecompetitioninthedairyindustryhasbecomeincreasinglyfierce.WithChina'seconomicdevelopmentandindustrycompetitioncausedbysafetyissues,domesticdairyproductsgraduallyoccupyaplaceintheworld.After40yearsoftortuousdevelopment,China'sdairyproductshaveshownatrendofrichvarietyandreasonablestructure.Productsfromlargeandmedium-sizedcitiesgraduallyspreadtothecountrysideandmountainousareas,enterprisesfromsmallscaletolarge-scaletransformation.Undertheunremittingeffortsoftheindustry,thevolumeofChina'sdairyindustryhasincreasedbydozensoftimes,andavarietyofbrightproductshavebeendeveloped.Themarketsupplyisalmostsaturated.Therefore,itisparticularlyimportantforthedevelopmentofdairyproductstoanalyzethedevelopmentstatusquo,existingproblemsandcountermeasuresoflisteddairycompaniesinChinathroughfinancialefficiency.Thispapertakesthelistedcompanymengniuasanexampleforanalysisandresearch,hopingthattheresultsofthisstudycanpromotethedevelopmentofChina'sdairyenterprises.KEYWORDSDairyproducts;Listedcompany;Financialefficiency目录1.引言.............................................................................................................................11.1研究背景..........................................................................................................11.2研究意义..........................................................................................................12万达企业的财务效率分析.........................................................................................22.1公司简介..........................................................................................................22.2万达企业的财务效率分析..............................................................................22.2.1偿债能力分析.......................................................................................22.2.2盈利能力分析.......................................................................................32.2.3营运能力分析.......................................................................................42.2.4成长能力分析.......................................................................................62.2.5杜邦体系分析.......................................................................................73.万达、伊利和光明对比分析...................................................................................103.1偿债能力分析................................................................................................103.2盈利能力分析.....
