平潭发展财务绩效评价研究——基于国资委《企业绩效评价标准值》  

Financial Performance Evaluation of Pingtan Development Enterprises——Based on the Standard Value for Enterprise Performance Evaluation Issued by the SASAC of the State Council

作　　者：徐九涛 王妹[1] XU Jiutao;WANG Mei(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,南京210037

出　　处：《中国林业经济》2024年第2期91-99,共9页China Forestry Economics

摘　　要：选择我国首家林业上市企业--平潭发展为研究对象,根据其公布的2018-2022年财务报告数据,首先分别计算了平潭发展的偿债能力、盈利能力、营运能力及发展能力的财务绩效指标,然后基于国务院国资委发布的《企业绩效评价标准值》中林业行业对应的指标标准值,对其财务绩效指标变动情况进行横向和纵向比较分析。最后,根据比较分析的结果,针对平潭发展近几年经营中存在的盈利能力较弱、存货周转率较低、研发能力不足等问题给出建议,希望本研究能为企业未来发展乃至其他同类企业提供参考。With Pingtan Development Enterprises,the first publicly listed forestry enterprise in China,as the research subject,the financial performance indicators involving debt-paying ability,profitability,operating ability,and development ability were initially calculated based on the published financial report data from 2018 to 2022.Subsequently,a horizontal and vertical analysis was conducted on the changes of these indicators using the standard value for enterprise performance evaluation provided by the State-owned Assets Supervision and Administration Commission of the State Council for the forestry industry.Finally,from the results of comparative analysis,recommendations were proposed to address issues faced by Pingtan Development Enterprises in recent years such as weak profitability,low inventory turnover rate,and insufficient research and development capability.This study will offer valuable insights for both future development of Pingtan Development Enterprises and similar enterprises.

关 键 词：平潭发展 企业绩效评价标准值 林业企业 财务绩效 

分 类 号：F812.7[经济管理—财政学]