国有与外资餐饮企业主要财务指标比较分析  

The Comparative Analysis of Financial Target in State-owned and Foreign-funded Catering Enterprises

作　　者：沈静宇[1] 

机构地区：[1]沈阳大学人文与旅游管理学院,辽宁沈阳110044

出　　处：《沈阳师范大学学报（社会科学版）》2004年第6期48-50,共3页Journal of Shenyang Normal University(Social Science Edition)

摘　　要：对企业财务指标进行分析与比较,有利于企业对其财务状况和经营成果作出准确的判断、及时正确的决 策。财务指标分析主要包括企业偿债能力、盈利能力和营运能力的分析。对国有餐饮企业和外资餐饮企业主要财务指标进行 比较与分析,可以看出外资餐饮企业盈利能力高于国有餐饮企业,其主要原因是外资餐饮企业的经营管理水平较高。It is of crucial importance to analyze and compare the financial targets of enterprises, with which the state-of-the-art of both finance and business running could be literally derived. Thereafter, the right decisions and strategies could be settled down. The analyses of financial targets chiefly include the ones regarding the capacity of claim paying, capacity of making profits and capacity of operating. Through the comparison and analyses of financial targets respectively in state-owned and foreign-funded catering enterprises, the key finding is that the latter' s capacity of making profits is higher than that of the former, mainly owing to the high level of business running and management.

关 键 词：国有餐饮企业 外资餐饮企业 财务指标 

分 类 号：F590.66[经济管理—旅游管理]