新冠疫情对万达电影财务业绩的影响分析研究.docxVIP

摘 要 2020年新冠疫情给万达电影财务业绩带来了巨大的冲击，本文通过财务分析法，分析出疫情对万达电影财务业绩造成的主要影响：万达电影2020年通过筹资的方式维持短期偿债能力，短期偿债能力提高，但万达电影资产负债率、产权比率同比升高超过20.55%、53.80%，长期偿债能力减弱；同时，因为新冠疫情导致影院“暂停营业”，2020年万达电影的广告收入、销售收入等都出现了显著的降低，导致企业的盈利能力明显减弱；2020年万达电影总资产周转率、应收账款周转率均出现了断崖式下滑，一定程度上降低了企业的整体营业能力。 本文通过文献研究和对万达电影财务数据的分析，总结出应对新冠疫情问题的一些对策：（1）提高观众观影意愿：通过严谨的影院疫情防控、线上预约售票降低票价发放优惠券、上映新鲜有质量的影片吸引消费者消费；（2）合理的控制营业成本：疫情期间减少对观影的成本投入、发展线上销售影院周边商品，减少库存、尝试低成本的“网络电影、电视剧”，实现公司盈利能力的提高；（3）增加投资收益，丰富筹资方式：进行资产购置与长期投资，投资前需要对项目前景以及项目风险进行全面分析，尽可能的避免出现盲目投资的情况。2018-2019年万代电影筹资方式只有一种，对资金市场进行拆借，保证合理举债，加强外资吸引等筹资方式。（4）加强资金管理：加强存货的日常管理，减少闲置资产，合理投资，提高资产利用率。 关键词：业绩分析；筹资活动；偿债能力；营业收入 COVID-19s impact on Wandas financial performance and Its Countermeasures. ABSTRACT In 2020, COVID-19 had a huge impact on Wandas financial performance. This paper, through financial analysis, analyzed the major impact of the epidemic on the financial performance of Wanda films: Wanda film in 2020 maintained short-term debt paying ability through raising funds, and short-term debt paying ability increased, but Wandas asset liability ratio and property rights ratio increased by more than 20.55% and 53.80% respectively. The long-term solvency is weakened; At the same time, because COVID-19 led to the suspension of business of cinema, the main business income components of Wanda movies, such as viewing revenue and advertising revenue in 2020, sales of catering products, and so on, accounted for more than 50% year-on-year decline, resulting in a significant decline in profitability. In 2020, Wanda films total asset turnover, inventory turnover and accounts receivable turnover will decline seriously, and its operating capacity will also weaken. Based on a large number of literature research and analysis of the financial statements data of Wanda films, this paper summarizes some countermeasures to deal with the problems of COVID-19: (1) improving the audiences willingness to watch movies: through strict cinema epidemic prevention and control, booking online tickets