基于新质生产力视角的企业财务分析——以珀莱雅公司为例

Financial Analysis of Enterprises from the Perspective of New Quality Productivity—Taking PROYA Company as an Example

摘要: 近年来，国内化妆品行业迅速发展，规模不断扩大。在外资企业竞争激烈的市场环境下，以珀莱雅为代表的国货化妆品纷纷占领市场份额。引入新质生产力概念使日化企业更好地适应市场需求，以数字化生产和绿色环保作为发展方向，实现产品创新和生产效率提升，促进行业快速发展。珀莱雅股份有限公司作为国内首家美妆行业上市公司，具有代表性。本文选择该公司为研究对象，基于财务报表理论，通过分析披露的财务数据和财务比率，提出适应新时代“新质生产力”的改进对策。

Abstract: In recent years, the domestic cosmetics industry has developed rapidly and its scale has been continuously expanding. In the fiercely competitive market environment of foreign-funded enterprises, domestic cosmetics represented by PROYA have successively occupied market share. Introducing the concept of new quality productivity enables daily chemical enterprises to better adapt to market demand, with digital production and green environmental protection as the development direction, achieve product innovation and production efficiency improvement, and promote the rapid development of the industry. As the first listed company in the beauty industry in China, PROYA Co., Ltd. is representative. This article selects the company as the research object, based on financial statement theory, and proposes improvement strategies to adapt to the new era of “new quality productivity” by analyzing disclosed financial data and financial ratios.