基于财务报表分析企业发展战略——以内蒙古伊利实业集团股份有限公司为例摘要近年来，随着世界高新技术迅猛发展，生产技术得到不断创新使得奶制产品供过于求，世界经济下行、能源结构调整等现象也让国内奶制品生产行业竞争变得愈发激烈。面对当前经济形势与市场形势内蒙古一离公司如何确定未来的发展方向是亟待解决的问题。本文拟通过一系列有关财务报表的分析方案，综合企业的财务报表分析，并结合行业信息对企业发展战略进行定性说明。首先，针对我国内蒙古伊实业股份有限公司开展财务情况研究，在此阶段内对比同属国产乳业领军者的光明乳业公司开展详细的财务指标对比研究，得出伊利公司和同其他公司相比的优势；之后利用PEST与五力模型对公司宏观环境和产业情况开展研究，对比之后了解到伊利公司的主要竞争力，最终依照核心竞争力与公司的SWOT综合研究伊利公司需要修订的相关发展对策。通过伊利公司综合财务报表分析，本文提出发展建议如下：第一，持续强化质量领先战略，以保持良好的企业形象；第二，行业建设开发计划，表示公司在具体产品和营业范围内，高效使用其生产品与市场方面后期强大的发展空间来求得企业保持一种可持续发展的状态；第三，产品创新开发战略，指伊利等公司通过改造或者开发新的产品，来帮助公司实现销售量逐步增进的目的。关键词伊利；财务报表分析；战略分析Analysisofenterprisedevelopmentstrategybasedonfinancialstatements——TakingInnerMongoliaYiliIndustrialGroupLimitedbyShareLtdasanexampleAbstractInrecentyears,withtherapiddevelopmentofhighandnewtechnologyintheworld,thecontinuousinnovationofproductiontechnologyhasmadethedairyproductsoversupply,theworldeconomicdownturnandtheadjustmentofenergystructurehavealsomadethecompetitionofdomesticdairyproductionindustrybecomemoreandmorefierce.Facingthecurrenteconomicsituationandmarketsituation,howtodeterminethefuturedirectionofInnerMongolia'sdevelopmentisanurgentproblem.Inthispaper,aseriesofanalysisschemesaboutfinancialstatementsareproposed,andthefinancialstatementsoftheenterprisesareanalyzed,andtheenterprisedevelopmentstrategyisqualitativelyexplainedwiththeindustryinformation.First,itanalyzesthefinancialsituationofInnerMongoliaIranindustrialLimitedbyShareLtdinChina.Duringthisperiod,comparedwiththeBrightDairyGroupofthedomesticdairygiant,thispapermakesacomparisonandanalysisofthefinancialindexes,anddrawstheadvantageofthecompetitionbetweentheYilienterprisesincomparisonwiththeircounterparts,andthenthroughthePESTandthefiveforcemodeltotheoutsideoftheenterprise.Theenvironmentanditsindustrystatusareanalyzed,comparedtothecorecompetitivenessoftheYilienterprise.Finally,accordingtoitscorecompetitivenessandtheenterprise'sSWOTcomprehensiveanalysisofYilienterprisesshouldformulaterelevantdevelopmentcountermeasures.ThroughtheanalysisofYili'scomprehensivefinancialstatements,thispaperproposesthefollowingsuggestions:first,continuouslystrengthenthequalityleadingstrategyinordertomaintainagoodcorporateimage.Second,thestrategyofmarketconstructionanddevelopmentreferstothefullapplicationoftheproductsandthemarketinthescopeoftheexistingproductsandbusinessoperations.Withastrongdevelopmentspace,theenterprisecankeepastateofsustainabledevelopment.Third,thestrategyofproductinnovationanddevelopmentmeansthatcompaniessuchasYilicanhelpthecompanyachievethegoalofincreasingsalesbyreformingordevelopingnewproducts.KeywordsYili;financialstatementanalysis;strategyanalysis目录摘要.....................................................................................................................IIAbstract.............................................
