上市公司财务能力评价研究——以维维饮料食品股份有限公司为例.pdfVIP

上市公司财务能力评价研究——以维维饮料食品股份有限公司为例 摘 要 本文讲述的重点确定了财务报告在企业中的重要地位。由于现在企业竞争激烈，而 财务能力的健康关系到企业能否持续的发展下去，因此对企业财务能力评价的研究就显 得格外重要。所以本文在分析了文献综述和国内外研究成果的基础上，以维维饮料食品 有限公司的财务报告为基础，从盈利能力、偿债能力、运营能力和发展能力四个方面 分析了维维的财务能力管理中存在的问题及建议论上市公司财务报告的改革。介绍了财 务能力评价的两种方法：沃尔比例评价法和专家评价法，描述了基于财务指标的财务能 力评价模型的构建，并以维维公司为例对上市公司的财务能力进行了分析，提出了基于 财务指标的财务能力评价方法。本文从当前的经济现实出发，探讨了维维公司财务报告 的质量评价体系，针对企业财务能力存在的问题提出了对策和建议，并对未来财务报告 的改进提出了展望。 关键 ：财务能力；财务能力评价；维维公司评价模型 Research on the evaluation of financial ability of listed companies -- a case study of Weiwei Company Abstract This paper focuses on the importance of financial reporting in the enterprise. Because of the fierce competition among enterprises, the health of financial ability is related to the sustainable development of enterprises, so the research on the evaluation of financial ability of enterprises is particularly important. Therefore, based on the analysis of literature review and research results at home and abroad, and based on the financial report of Weiwei beverage and Food Co., Ltd., this paper analyzes the problems existing in the management of Weiweis financial ability from four aspects of profitability, solvency, operation ability and development ability, and proposes the reform of financial report of listed companies. This paper introduces two methods of financial ability evaluation: Wall proportion evaluation method and expert evaluation method, describes the construction of financial ability evaluation model based on financial indicators, analyzes the financial ability of listed companies with Weiwei company as an example, and puts forward the financial ability evaluation method based on financial ind