企业财务能力是企业能力的财务综合体现,是培养和提升企业能力的基础。对企业财务能力进行评价不仅是对过去经营活动总结及未来发展预测的前提,更是利益相关者进行决策的基础。本文理论与实际相结合,以蒙牛乳业集团2008年至2013年六年的财务数据为依托,运用财务比率的分析方法对其财务能力进行评价,并针对存在的问题提出改进的建议。 The financial ability of the enterprise is a comprehensive manifestation of the financial capability of the enterprise and is the basis for cultivating and enhancing the enterprise’s ability. To evaluate the financial capability of enterprises is not only the premise of the summary of business activities in the past and the prediction of future development, but also the basis of the stakeholders’ decision-making. This article combines theory with reality, relies on the financial data of Mengniu Dairy Group from 2008 to 2013, uses financial ratio analysis method to evaluate its financial capability, and puts forward suggestions for improvement according to the existing problems.