上市公司财务质量分析——以保利发展集团为例  

Analysing the Financial Quality of Listed Companies——Poly Development Holding Group Co.as an Example

作　　者：王钰[1] 王德发[1] WANG Yu;WANG Defa(Hubei University of Technology,430068,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学,湖北武汉430068

出　　处：《特区经济》2025年第2期143-146,共4页Special Zone Economy

摘　　要：随着近年来社会生产力的提升,企业营运模式正逐渐现代化、信息化。一家企业能否合理、正确地运用财务分析知识对自身做出准确地了解与定位,是其能否长远发展的关键。本文以保利发展集团为例,对其财务比率进行分析,对其资产、利润和现金流量质量进行分析,得出保利发展集团的整体财务质量较好的结论。With the improvement of social productivity in recent years,the enterprise operation mode is gradually modernised and informationised.Whether an enterprise can reasonably and correctly use financial analysis knowledge to make accurate understanding and positioning of itself is the key to its long-term de⁃velopment.Taking Poly Development Holding Group Co.as an example,the article analyses its financial ra⁃tios and the quality of its assets,profits and cash flows,and concludes that the overall financial quality of Poly Development Group is good.

关 键 词：财务质量 财务状况 资产质量 保利发展 

分 类 号：F230[经济管理—会计学]