我国影视上市公司财务竞争力评价研究  

Research on Financial Competitiveness Evaluation of Film and Television Listed Companies in China

作　　者：王燕妮 李玲飞[1] 张红[1] WANG Yanni;LI Lingfei;ZHANG Hong(School of Economics and Management,Communication University of China,Beijing 100024,China)

机构地区：[1]中国传媒大学经济与管理学院,北京100024

出　　处：《山东科技大学学报（社会科学版）》2019年第3期87-92,102,共7页Journal of Shandong University of Science and Technology(Social Sciences)

基　　金：中国传媒大学青年培育项目"高校创新创业教育模式研究"(CUC18B018)

摘　　要：基于2017年财务报告数据,从偿债能力、营运能力、盈利能力、成长能力四个方面,运用因子分析法,构建了我国25家影视业上市公司的财务竞争力评价模型。研究发现,影视业整体财务竞争力普遍较弱,各公司水平差距较大,参差不齐。应通过债务重组降低负债比率,合理安排产品经营策略,延伸产业链长度和深度,强化内容经营和品牌效益等措施来改善公司目前的经营管理模式,提升财务竞争力,实现影视业的蓬勃发展。Based on the financial data in 2017,from the four aspects of solvency,operational capability,profitability and growth ability,the factor analysis method is used to construct the financial competitiveness evaluation model for 25 listed companies in China.The research results show that the overall financial competitiveness of the film and television industry is generally weak and uneven,and the gap between companies is large.The following measures,such as reducing debt ratio through debt restructuring,reasonable arrangement of product management strategies,extending and deepening the industrial chain,and strengthening content marketing and brand effect,should be taken to improve their current management model and to enhance their financial competitiveness,so as to achieve the vigorous development of the film and television industry.

关 键 词：影视上市公司 财务竞争力 因子分析 

分 类 号：F275[经济管理—企业管理]