基于四种能力和沃尔评分的财务综合分析--以重庆钢铁股份有限公司为例  

Comprehensive Financial Analysis Based on Four Competences and Wall Score:Take Chongqing Iron and Steel Co., Ltd. as an Example

作　　者：肖慈洁 张延 XIAO Ci-jie;ZHANG Yan(Faculty of Civil Engineering and Mechanics,Kunming University of Science and Technology,Kunming 650500,China)

机构地区：[1]昆明理工大学建筑工程学院,昆明650500

出　　处：《价值工程》2021年第6期51-54,共4页Value Engineering

摘　　要：重庆钢铁股份有限公司于2017年破产,后重整。为探究企业能否在本行业中可持续发展,分析其四种能力(盈利能力、偿债能力、营运能力、发展能力),并运用沃尔评分法对企业进行财务分析。结果可知,破产前四种能力指标大体上为负增长,沃尔评分均在100分以下;重整后各指标得到改善且沃尔评分均超过100分。说明企业现阶段在行业内具有竞争力,虽有诸多不足,但未来发展可观。Chongqing Iron and Steel Co.,Ltd.went bankrupt in 2017 and was reorganized.In order to explore whether the company can sustainably develop in this industry,this article analyzes its four competences(profitability,solvency,operating capability,development capability),and uses the Wall score method to conduct financial analysis of the company.The results show that the four competences indicators before bankruptcy are generally negative growth,and the Wall scores are all below 100 points;after the reorganization,the indicators are improved and the Wall scores all exceed 100 points.It shows that the company is currently competitive in the industry.Although there are many shortcomings,the future development is considerable.

关 键 词：财务分析 四种能力 沃尔评分法 

分 类 号：F406.73[经济管理—产业经济]