基于战略视角的财务状况质量分析——以SY重工为例  

Quality Analysis of Financial Position Based on Strategic Perspective --Take SY Heavy Industries for example

作　　者：王俊玲 程德兴[1] WANG Jun-ling;CHENG De-xing

机构地区：[1]长江大学经济与管理学院

出　　处：《当代会计》2021年第3期154-156,共3页Contemporary Accounting

摘　　要：了解和掌握企业的整体状况及发展质量是利益相关者保护其权益的关键,也是市场经济健康发展的必然要求。财务数据一方面能够体现企业进行的经济业务活动,另一方面又能检验企业经济活动的执行情况。因此,有效分析企业财务状况质量对综合评价企业的质量具有重要意义。文章从战略视角出发,参考SY重工2019年财务报告数据,对其发展战略及管理质量进行了评价。To understand and grasp the overall situation and development quality of enterprises is the key for stakeholders to protect their rights and interests,but also the inevitable requirement of the healthy development of market economy.On the one hand,financial data can reflect the economic business activities of enterprises,and on the other hand,it can test the implementation of economic activities of enterprises.Therefore,the effective analysis of the quality of enterprise financial situation is of great significance to the comprehensive evaluation of enterprise quality.From a strategic perspective,this paper evaluates the development strategy and management quality of SY Heavy Industries by referring to the financial report data of SY Heavy Industries in 2019.

关 键 词：战略视角 财务数据 财务状况质量 

分 类 号：F426.4[经济管理—产业经济] F406.7