基于《企业绩效评价标准值》的永安林业企业财务绩效评价分析  

Analysis of Financial Performance Evaluation of Yong'an Forestry Enterprises Based on Standard Values for Enterprise Performance Evaluation

作　　者：汪美兰 WANG Mei-lan(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京243100

出　　处：《中国林业经济》2023年第4期142-146,共5页China Forestry Economics

摘　　要：选择永安林业为研究对象,以公司2018—2022年5年的财务报表数据为基础,计算分析永安林业盈利能力、营运能力、偿债能力和成长能力四方面财务指标。将永安林业财务指标与国务院国资委指定的《企业绩效评价标准值》中林业对应的指标标准值进行同行业分析,将永安林业近五年的财务数据进行趋势分析。根据分析结果得出永安林业经营中存在资本获利能力不高、存货周转率低下、资金利用不充分并且资产总额逐年降低等问题并提出相应解决对策。By selecting Yong'an Forestry as the research object,this paper calculated and analyzed the four financial indicators of Yong'an Forestry profitability,operating capacity,solvency and growth ability based on the company's financial statement data for the five years from 2018 to 2022.It analyzed the financial indicators of Yong'an Forestry in the same industry with the standard values corresponding to forestry in the Standard Values for Enterprise Performance Evaluation designated by the State-owned Assets Supervision and Administration Commission of the State Council,and it also analyzed the financial data of Yong'an Forestry in the past five years in the same industry.According to the analysis results,it's concluded that there were problems such as low capital profitability,low inventory turnover,insufficient utilization of funds and annual decrease in the total assets of Yong'an Forestry,and it proposed some corresponding countermeasures.

关 键 词：永安林业 财务绩效 企业绩效评价标准值 

分 类 号：F326[经济管理—产业经济]