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贵州茅台盈余质量分析

An Analysis of the Earnings Quality of Kweichow Moutai

财经聚焦 / 2022,4(3)：47-57 / 2022-08-05 225 274

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• 作者： 鲁徽¹      吴若蔓²     
• 单位：

  1．重庆市招商局重庆公路工程检测中心有限公司，重庆；
  2．重庆市重庆工商大学，重庆

• 关键词： 盈余质量；财务指标；贵州茅台
• Earnings quality; Financial indicator; Kweichow Moutai Co., LTD
• 摘要： 盈余质量是企业盈余信息的优劣程度，是企业对获得的会计收益质量好坏的一种评价结果。本文采用案例分析法进行研究，选择白酒行业贵州茅台酒股份有限公司为分析对象。通过查阅贵州茅台近几年的年度报告，选取体现盈余成长性、安全性、可持续性、现金保障性特征的财务指标来判断其盈余质量的水平，发现其盈余存在着成长性不足等问题，并针对这些问题提出合理建议。
• Earnings quality is the quality of the earnings information of an enterprise, and it is an evaluation result of the quality of the accounting income obtained by the enterprise. This paper adopts the case analysis method to study, and selects the liquor industry Kweichow Moutai Co., Ltd. as the analysis object. By consulting the annual reports of Kweichow Moutai in recent years, selecting financial indicators that reflect the characteristics of earnings growth, safety, sustainability and cash security to judge the level of its earnings quality, it is found that there are problems such as insufficient growth in its earnings. To analyze these problems and give reasonable advice on these issues.
• DOI： https://doi.org/10.35534/fef.0403006
• 引用： 鲁徽，吴若蔓．贵州茅台盈余质量分析［J］．财经聚焦，2022，4（3）：47-57．