The balance sheet,as an information carrier for a company's entire assets,liabilities,and shareholders'equity,not only reflects the financial status of the enterprise,but also contains strategic information about the enterprise's operational development.The condiment industry is a historical and continuously developing industry.China,as a major condiment country,boasts a wide variety of products.There is an old saying in China that"food is the foundation of the people's livelihood,and flavor is the priority of food."Based on the balance sheet,this article conducts a comparative analysis of the corporate strategies of two representative listed companies in the condiment industry from two perspectives:asset structure and enterprise resource allocation,as well as capital structure and enterprise capital introduction.It clarifies the relationship between the balance sheet and corporate strategy at different scales.
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