基于财务指标的企业营运能力评价研究——以Z公司为例

Research on the Evaluation of Enterprise Operation Ability Based on Financial Indicators—Taking Z Company as an Example

摘要: 随着我国经济体系的逐渐完善，一个企业财务能力的好坏，已经直接影响到企业未来的整体发展前景，因此企业财务分析在企业的整个经营活动过程中的作用尤为重要。财务分析为企业提供了准确的数据和理论依据，财务分析也帮助投资者、债权人、经营者和其他与企业有关的组织或者个人了解企业的现状，预测企业的未来，并作出相关的决策。其中，营运能力分析也作为财务分析中的重要指标之一，企业也只有具有较高的营运能力，才能取得更加强大和长远的发展道路。本文以Z公司的营运数据为基础，以该公司2017年到2019年三年的财务报表数据为例，对其营运能力进行综合性分析，并通过总资产周转率、应收账款周转率、存货周转率、流动资产周转率等相关财务指标对该企业的营运能力进行细致的研究，找出Z公司在以往三年中的运营缺陷，针对这些不足提出有效的解决方案，为该企业的未来发展以及相关企业的营运管理提供一定的启发。

Abstract: With the gradual improvement of China’s economic system, the financial ability of an enterprise has directly affected the overall development prospects of the enterprise in the future. Therefore, the role of enterprise financial analysis in the whole business process of the enterprise is particularly important. Financial analysis provides accurate data and theoretical basis for enterprises. Financial analysis also helps investors, creditors, operators and other organizations or individuals related to enterprises to understand the current situation of enterprises, predict the future of enterprises, and make relevant decisions. Among them, the analysis of operating capacity is also one of the important indicators in financial analysis. Only with high operating capacity can enterprises achieve a more powerful and long-term development path. Based on the operation data of Z company, this paper takes the financial statement data of the company from 2017 to 2019 as an example to make a comprehensive analysis of its operation ability. Through the total asset turnover rate, accounts receivable turnover rate, inventory turnover rate, current asset turnover rate and other relevant financial indicators, this paper makes a detailed study of the operation ability of the enterprise, finds out the operation defects of Z company in the past three years, and puts forward effective solutions to these deficiencies, so as to provide some inspiration for the future development of the enterprise and the operation management of related enterprises.