This paper first introduces the theoretical basis for financial statement analysis, enable readers to understand the concept and significance of the financial statement analysis, and laid the foundation of case analysis. Then, the beer company's balance sheet, income statement and cash flow statement analysis. Through to the beer company's financial position and operating results of analysis, the current paper analyzes the causes of the financial position and operating results, find out the financial problems, and discusses the potential of enterprise development, provide a reference for the development of the enterprise.