摘  要：财务，是一个企业价值潜力的核心体现，如果说销售是一个企业的长矛，品牌是一个企业的外壳，那么财务，便是企业的动力引擎，是动力的来源，是前进的依托。一个企业对待财务的态度，很可能决定其寿命的长度，我们不难发现，一个具有市场竞争力，能够在众多竞争者中脱颖而出的优秀企业，无不对财务信息关注有加，更有许多企业高薪聘请拥有高技术的财务人员为其把脉就诊，找出不足，弥补不足，走向更高的平台，这样的企业无一不是成功而有影响力的。财务报表，是一个企业的动力写照，通过财务报表，我们可以发现一个企业是否强劲有力，或者弱不禁风，于是，透过财务报表来分析企业的现阶段情况，挖掘未来发展潜力，以及找出存在的隐患，已经成为越来越多的企业关注的要点。本文就财务分析的角度对光明乳业进行一定程序的财务信息分析与研究，找到其优势，发现其不足，然后再跟同行业标杆进行一定的比较，发现差距，并找到缩小差距的方法，这便是本文研究的目的和意义所在。

关键词：光明乳业 偿债能力分析 营运能力分析 盈利能力分析

ABSTRACT： Financial, is a core value potential of an enterprise, if the sale is an enterprise's spear, the brand is an enterprise of shell, then finance, is the engine of the enterprise, is the source of power, is going on. An enterprise to finance the attitude, is likely to decide the length of life, it is not difficult to find, in a competitive market, can talent showing itself in the many competitors in the outstanding enterprises, without exception, financial information concerned with, more and more enterprises pay great technical financial personnel for its pulse treatment, find out the deficiency, make up for the deficiency, toward a higher platform, such enterprise is not successful and influential. Financial statements, is the portrayal of a enterprise, through the financial statement, we can find an enterprise whether strong or weak, then, through financial statements, to analyze the current situation of enterprises, mining the future development potential, and find out the hidden dangers exist, has become more and more enterprises attention. In this paper, the angle of financial analysis for analysis and Research on financial information of Bright Dairy certain procedures, to find its strengths, find its shortcomings, and then with the industry benchmark for comparison, find the gap, and find the way to narrow the gap, which is the purpose and meaning of this thesis.

Keywords：bright dairy；Solvency analysis；Operation ability analysis；analysis of profitability