摘要:现在企业财务状况变化各式各样，市场竞争日趋激烈下，落实有效的财务状况分析是提升自身企业认识的重要途径，正确地使用财务状况分析是各种想了解该企业的人群认识企业状况的重要手段。科学先进的财务状况决定认知该企业的关键， 在认知的基础上，对企业的现状分析和未来决策做准备，就是作为预测的前提，同时财务分析同样也是过去经营活动的总结。通过对伊利公司的财务状况分析，认知到该公司的现状外，还要认识到该公司存在的问题，以及公司的前景是否乐观。在此基础上，认真做好是否投资的决策。

　　　财务状况分析是反映财务状况的会计要素 ，也是财务报表分析的主要内容之一.主要指对公司目前资产、负债和所有者权益的各个方面进行评价。分析企业资产结构、债务结构、变现能力、偿债能力、资本保值增值能力和现金流量。

关键词：伊利公司；报表分析；综合指标分析

Abstract:Now every kind of enterprise financial situation changes, the increasingly fierce market competition, implement effective financial analysis is to enhance their own enterprises recognize the important way, the correct use of financial analysis is to understand the business enterprise the important step of the state population. Advanced scientific financial decision of the enterprise's key in cognition, cognitive basis, to the enterprise present situation analysis and the future decision making is prepared, as predicted by the premise, at the same time, financial analysis is also the past operation summary. The Erie company's financial situation analysis, cognitive to the status quo of the company, but also realize the problems of the company, and the company 's prospects are optimistic. On this basis, conscientiously do a good job in whether the investment decision.

　　　Financial condition analysis is reflect the financial position of the accounting elements, also is the main content of the financial statement analysis. One of the main refers to company assets, liabilities and owners' equity of various aspects of evaluation. The analysis enterprise assets structure, debt structure, liquidation ability, debt paying ability, capital value ability and cash flow.

Key words：The Erie company；financial statement analysis；comprehensive index analysis

　　　财务分析是指以财务报表和其它资料为依据和起点，采用专门方法，分析和评价企业的过去和现在的经营成果、财务状况及其变动，目的是了解过去、评价现在、预测未来、帮助利益关系集团改善决策。

　　　本论文所研究的内容，是以伊利公司为实例，把财务分析作为财务管理的重要手段，用其能了解企业的财务状况及经营成果。在市场经济的大背景下，企业的生产经营活动面临多重考验，财务分析对于企业的经营管理来说，显得尤为重要。因此，做好企业财务分析，可以为企业提供有价值的决策信息，使企业长久保持竞争优势。