运用财务报告分析上市公司可持续发展能力——以C公司为例  

Using Financial Reports to Analyze the Sustainable Development Capacity of Listed Companies:A Case Study of C Company

作　　者：高建美 代飞 GAO Jianmei;DAI Fei(School of Management,Yunnan Normal University,Kunming 650092,China)

机构地区：[1]云南师范大学管理学院,云南昆明650092

出　　处：《商业观察》2025年第5期20-23,32,共5页BUSINESS OBSERVATION

基　　金：云南省哲学社会科学规划项目(YB2022050);云南教育科学规划(高等学校教师教育联盟)教师教育专项课题(GJZ2201)。

摘　　要：上市公司可持续发展能力是投资者、潜在投资者、债权人等利益相关者重点关注的事项。虽然上市公司信息披露内容在不断丰富和完善,但在繁杂的信息中判断企业的可持续发展能力,对于大多数利益相关者来说困难重重,甚至有的存在无从入手的窘境。财务报告信息作为综合性强、规范性好、可靠性相对更佳的信息来源,可作为信息使用者分析上市公司可持续发展能力的重要切入点。文章通过运用财务报告信息,分析企业营运管理效能、资产资源能力、创新能力、战略规划的前瞻性等影响企业可持续发展能力的重要方面,评估案例上市公司的可持续发展能力。The sustainable development ability of listed companies is the key concern of investors,potential investors,creditors and other stakeholders.Although the information disclosure content of listed companies is constantly enriched and improved,it is difficult for most stakeholders to judge the sustainable development ability of enterprises of the complicated information,and some even have a dilemma.As the comprehensive,standardized and reliable information source,financial report information can be used as an important entry point for information users to analyze the sustainable development ability of listed companies.Through the use of financial report information,this paper analyzes the important aspects that affect the sustainable development ability of enterprises,such as enterprise operation management ability,asset resource ability,innovation ability,strategic planning foresight,and evaluates the sustainable development ability of listed companies in the case.

关 键 词：财务报告 可持续发展 C公司 

分 类 号：F234.3[经济管理—会计学]