我国化工行业财务绩效评价--以上海家化股份有限公司为

例

摘要

众所周知，化工行业是我国国民经济不可缺少的支柱产业之一，同时也是国民经济发展的重要原材料行业，他不仅对我国居民生活水平、国内财政收支，宏观经济调控等都有着重要作用；同时化工行业的发展趋势也对地方政府的税收又一定的影响，由于化工行业具有资金流较大的特点，极大程度上影响地方税收的规模；目前，在我国市场经济环境中，经济全球化趋势明显，企业竞争十分激烈，金融市场日趋成熟，现代企业的组织形式和经营领域不断多样化，从而，企业财务化工行业企业极为复杂。

财务绩效分析能够从数字角度反馈企业在生产经营，财务管理、获利能力中出现的问题，从可持续发展目标角度看，财务绩效分析应当被高度重视。财务分析主体必须以科学系统的财务分析，为有关分析主体的管理决策与控制提供必要的依据。财务分析自引进我国以来，并给出了综合业绩评价，得出了相应的分析评价。本文以上海家化股份有限公司为例，经过分析，该公司报表确实存在异常情况，并针对这种情况提出相关的建议和见解。论文首先介绍了我国财务绩效评价的现状和内容，对企业可持续发展的意义。后以以上海家化股份有限公司为例财务绩效分析分析为例，结合财务绩效分析方法，分析该公司的偿债能力、运营能力、获利能力和成长能力，进而指出和讨论该公司存在的问题，然后提出改进该公司经营的建议。

关键词：化工行业企业产业，财务绩效；化工行业；偿债能力

我国化工行业财务绩效评价--以上海家化股份有限公司为例研究

FINANCIAL PERFORMANCE EVALUATION OF CHINA

'S CHEMICAL INDUSTRY: A CASE STUDY OF

SHANGHAI JIAHUA CO., LTD

ABSTRACT

As we all know, the chemical industry is one of the indispensable pillar industries of the national economy. It is also an important raw material industry for the development of the national economy. He not only plays an important role in the living standard, the domestic financial revenue and expenditure, the macroeconomic regulation and control, The development trend of the industry also has a certain impact on the local government's taxation. As the chemical industry has the characteristics of large capital flow, the scale of local tax is greatly affected. At present, in the market economy environment, the trend of economic globalization is obvious , The enterprise competition is very fierce, the financial market matures, the organization form of the modern enterprise and the management domain constantly diversifies, therefore, the enterprise financial affairs is extremely complicated.

Financial performance analysis can be a digital feedback from the enterprise in the production and operation, financial management, profitability problems, from the perspective of sustainable development goals, financial performance analysis should be highly valued. The financial analysis subject must provide the necessary basis for the management decision and control of the analysis subject with the financial analysis of the scientific system. Financial analysis since the introduction of our country, and gives a comprehensive performance evaluation, obtained the corresponding analysis and evaluation. In this paper, Shanghai Jahwa Co., Ltd., for example, after analysis, the company's report does exist anomalies, and for this situation to make relevant suggestions and insights. The paper first introduces the

我国化工行业财务绩效评价--以上海家化股份有限公司为例研究

status and content of China's financial performance evaluation, and the significance of sustainable development. After analyzing the financial performance of the company, taking the analysis of the financial statements as an example, this paper analyzes the company's solvency, operation ability, profitability and growth ability, and then points out and discusses the problems existing in the company , And then proposed to improve the company's business recommendations.

Keywords: activity industry, financial performance; chemical industry; solvency

我国化工行业财务绩效评价--以上海家化股份有限公司为例研究

目 录

目 录 ................................................................................................................................................ 4 1 绪论 .............................................................................................................................................. 1

1.1 研究背景 ........................................................................................................................... 1 1.2 研究目的及意义 ............................................................................................................... 2 1.3 研究内容与方法 ............................................................................................................... 2

1.3.1 研究内容 ................................................................................................................. 2 1.3.2 研究方法 ................................................................................................................. 3

2 文献综述....................................................................................................................................... 4

2.1 财务绩效相关研究 ............................................................................................................ 4 2.2 财务绩效分析方法相关研究 ........................................................................................... 5 2.3财务绩效相关理论研究 ..................................................................................................... 6

2.3.1信息不对称理论 ...................................................................................................... 6 2.3.2关系型融资理论 ...................................................................................................... 6 2.3.3信息配给理论 .......................................................................................................... 6

3.上海家化股份有限公司财务绩效及相关指标分析 ................................................................... 8

3.1上海家化股份有限公司概述 ............................................................................................. 8 3.2 资产负债表分析 ................................................................................................................ 8

3.2.1资产负债表分析的基本原理 .................................................................................. 8 3.2.2资产负债表部分项目具体分析 .............................................................................. 9 3.2.3 流动资产结构分析 ............................................................................................. 10 3.3 利润表分析 .................................................................................................................... 10

3.3.1 利润表分析的基本原理 ..................................................................................... 10 3.3.2 利润表的具体分析 ............................................................................................. 10 3.4 现金流量表分析 .............................................................................................................. 11

3.4.1 现金流量表分析的基本原理 ............................................................................. 11 3.4.2 现金流量表具体分析 ......................................................................................... 12 3.5 获利能力分析 ................................................................................................................ 13 3.6上海家化财务绩效问题 ................................................................................................... 13 4. 改善上海家化股份有限公司财务绩效分析的建议 ............................................................. 15

4.1降低成本费用 ................................................................................................................... 15 4.2调整长短期借款的比例优化债务结构 ........................................................................... 15 4.3采用多种分析方法全面评价经营成果 ........................................................................... 15 4.4 提高公司人员的综合能力和素质 .................................................................................. 16

4.4.1绩效管理要与其他机制和文化相匹配 ................................................................ 16 4.4.2塑造沟通文化发挥绩效考核的激励作用 ............................................................ 16 4.4.3 建立绩效“计划+实施+考核+反馈”循环体系 ................................................ 17 4.4.4选择适合企业自身的绩效考核方式和考核指标 ................................................ 18 4.4.5让绩效考核得到更广的应用 ................................................................................ 19

6 结论和展望 ................................................................................................................................. 20 参考文献......................................................................................................................................... 21 致谢 ................................................................................................................................................ 24