基于《企业绩效评价标准值》的林业企业财务绩效评价分析——以永安林业为例  

Analysis of Financial Performance Evaluation of Forestry Enterprises Based on“Enterprise Performance Evaluation Standard Value”——Taking Yong’an Forestry as an Example

作　　者：徐颖 Ying Xu(Nanjing Forestry University,School of Economics and Management,Nanjing,Jiangsu)

机构地区：[1]南京林业大学经济管理学院,江苏南京

出　　处：《管理科学与研究（中英文版）》2022年第12期253-257,共5页Management Science and Research

摘　　要：《企业绩效评价标准值》目的在于指导各个行业科学经营,并依据全国国有企业的有关财务数据对国民经济发展和产业运行状况做出客观分析。本文选择永安林业为样本,以公司2017至2021年企业年报数据为基础,计算分析四大财务能力指标,并将公司上述指标值与《企业绩效评价标准值》中的财务标准值之间进行横向比较,对上述业绩指标在不同年份之间进行有效纵向比较,有效剖析现阶段永安林业实际工作中存在的问题,并提出针对性建议。The purpose of"Enterprise Performance Evaluation Standard Value"is to guide the scientific management of each industry.Based on relevant financial data of state-owned enterprises nationwide,it provides an objective analysis of the national economic development and industrial operation.This paper chooses Yong’an Forestry as the sample,based on the annual report data from 2017 to 2021,calculates and analyzes the four financial capability indicators.To be specific,the standard value of enterprise performance evaluation should be taken as the evaluation standard;continuedly,these indicators are compared horizontally and vertically,finally,the financial problems of Yong’an Forestry are found in the article,and this article puts forward the corresponding optimization suggestions and solutions.

关 键 词：国有林业企业 林业资源风险 财务绩效 

分 类 号：F27[经济管理—企业管理]