论文总字数：15919字

摘 要

近年来，由于我国社会主义经济的快速发展，各行各业的竞争越来越激烈。而白酒作为包含着我国传统文化的一种酒，在国民的心底有着不可替代的地位。中国白酒文化的源远流长以及当今社会酒桌文化酒桌社交的兴起导致了白酒行业的发展一直稳定并保持上升势头，各白酒上市公司竞争力空前激烈。按照最近几年的发展状况来判断，白酒行业的竞争一直处于强弱分明的状况，弱势企业想要保有一丝竞争的可能，强势企业想要一口气进行垄断。就以现有的资源来看，这样的竞争会一直持续下去。由茅台、五粮液、洋河等知名品牌领衔的“酒桌外的竞争”已经进入白热化。而这种“酒桌外的竞争”尤其体现在企业财务竞争力上。企业财务竞争力作为企业竞争的重要组成部分，在现今的白酒行业竞争中有着相当重要的地位。所谓的财务竞争力是一种看不见的、新型的、隐性的竞争，如何在这种新型竞争中获得自己的优势已经成为白酒行业越来越看重的问题。本篇文章尝试通过对比分析中国目前已上市的19家白酒企业各方面的财务情况来分析他们的财务竞争力。

关键词：财务竞争力 白酒文化 白酒上市公司 贵州茅台

Research on Financial Competitiveness of Listed Companies in Liquor Industry

Abstract

In recent years, due to the rapid development of China's socialist economy, all walks of life more and more intense competition. The liquor as contains a traditional Chinese culture of a wine, in the hearts of the people have an irreplaceable position. China's liquor culture has a long history and the current social wine table culture wine table social rise led to the development of the liquor industry has been stable and maintain the upward trend, the liquor listed companies unprecedented competitive. In accordance with the development of recent years to determine the liquor industry competition has been in a strong and weak situation, weak enterprises want to keep a trace of the possibility of competition, strong companies want to monopolize the monopoly. On the basis of existing resources, such competition will continue. By Maotai, Wuliangye, Yang He and other well-known brands led the "wine table outside the competition" has entered the white-hot. And this "wine table outside the competition" is particularly reflected in the corporate financial competitiveness. Enterprise financial competitiveness as an important part of enterprise competition, in today's liquor industry competition has a very important position. The so-called financial competitiveness is an invisible, new, implicit competition, how to get their own advantages in this new competition has become the liquor industry more and more important issues. This article attempts to analyze their financial competitiveness by comparing the financial situation of the 19 liquor companies that are currently listed in China.

Key words：Financial competitiveness；Liquor culture；Guizhou Maotai；Liquor listed companies

目 录

摘 要 I

Abstract II

第一章 中国白酒文化以及行业发展状况 1

1.1中国白酒文化背景介绍 1

1.2中国白酒企业的上市状况简介 1

1.3中国白酒行业发展状况 5

第二章 中国白酒行业上市公司的财务竞争力简析 7

2.1 财务竞争力的理论概述 7

2.2 19家白酒上市公司财务竞争力的比较 7

2.2.1 19家白酒上市公司近几年竞争力指标一览 8

2.2.2 简析白酒上市公司三大梯队运营策略对财务竞争力的影响 11

第三章 案例分析 13

3.1 贵州茅台股份有限公司简介 13

3.2 贵州茅台股份有限公司财务竞争力分析 13

3.2.1.偿债能力分析 13

3.2.2.营运能力分析 14

3.2.3资产实力分析 15

3.2.4财务风险分析 15

3.2.5财务成长性分析 15

结语 16

参考文献 17

致谢 18

第一章 中国白酒文化以及行业发展状况

1.1中国白酒文化背景介绍

人类社会文明的发展总是从“需求”慢慢转向“享受”。几千年来，人类发明了各式各样的饮品，以来满足人们逐步增长的物质欲望。

在古代，酒与诗歌文化有着密不可分的关系，文人墨客相约亭台中，三两壶酒下肚，望着山水美景，吟诗作对，流传下一篇又一篇脍炙人口的千古佳句。诗仙李白便是人们耳熟能详的酒中才子。

在中国五千年来的文明发展中，白酒不仅仅在文学诗歌创作上有着重要的作用，在娱乐、医学保健、厨艺烹饪等各方面都有着举足轻重的作用。白酒穿越历史至今所生成的酒桌文化，在当今社会有着深远的影响力。

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