Abstract
Since the invention of liquor in Song Dynasty, with the synchronous development of society, a large-scale industrial cluster has gradually formed. According to statistics, in 2022, the sales revenue of liquor enterprises above designated size in China reached 662.645 billion yuan, a year-on-year increase of 9.64%. Kweichow Moutai is one of the most famous liquor brands in China, enjoying a high reputation and wide recognition. As the main leader in the field of liquor manufacturing in China, it achieved an operating income of 127.554 billion yuan in 2022, up by 16.53% year-on-year, accounting for about one-fifth of the national liquor revenue. It belongs to a typical monopoly enterprise in the mootai-flavor liquor product industry. This study analyzes and evaluates the efficiency level of enterprise financial activities from three aspects: the quality of capital structure, the quality of assets and the quality of cash flow in Kweichow Moutai, and discusses the management level, operational efficiency and enterprise competitiveness of the company according to the annual report of the enterprise.
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