战略视角下财务状况质量分析路径研究——以S企业为例  

Research on the Quality Analysis Path of Financial Status from the Strategic Perspective——Taking S Enterprise as an Example

作　　者：褚若楠 CHU Ruonan(Lanzhou University of Finance and Economics,Lanzhou 730050,China)

机构地区：[1]兰州财经大学,甘肃兰州730050

出　　处：《商业观察》2023年第14期71-74,共4页BUSINESS OBSERVATION

摘　　要：评价上市公司质量最直观的办法就是评价其财务状况质量,以往的财务状况质量评价方法是外来引入,对中国的上市公司来讲适配性较差,张新民等构建了基于中国情景的上市公司财务状况质量分析框架,从资本结构质量与资本引入战略、资产质量与资源配置战略、利润质量与战略实施效果、现金流量与战略支撑能力四个维度展开评价,分析上市公司的财务质量与战略管理实施效果[1]。S零食批发企业连续多年位列国内主流电商渠道零食类目销量前列,文章以S零食批发企业为例,基于该评价体系框架,从战略视角展开财务状况质量分析路径的研究,进一步了解该评价体系的优势与不足,以期为上市公司财务状况质量评价提供实务经验。Evaluating its financial condition quality is the most intuitive way to evaluate the quality of listed companies.Previous evaluation method of financial condition quality is from abroad,so it can not be suitable for China's listed companies.Zhang Xinmin and other researchers construct the framework of listed companies'financial condition analysis suitable to China's actual conditons.From four dimensions,the capital structure quality and capital introduction strategy,asset quality and resource allocation strategy,profit quality and strategy implementation effect,cash flow and strategic support ability,they analysis its financial condition and strategic management implementation effect[1].S snacks wholesale enterprise sales first in the snacks category in the domestic mainstream e-commerce channels for many years.This article takes S snacks wholesale enterprise as an example,based on the evaluation system framework and the research on quality analysis path of financial status from the strategic perspective,and then further understand the advantages and disadvantages of the evaluation system,in order to provide practical experience for financial condition quality evaluation of listed companies.

关 键 词：S零食批发企业 战略视角 财务状况质量 

分 类 号：F832.35[经济管理—金融学]