基于财务报表的中体产业营运能力分析

Study of the Operational Capability of the China Sports Industry Co.,Ltd. based on Financial Statement

为实现我国体育上市公司健康良性发展,以"营运能力"为逻辑出发点,以中体产业财务报表为分析载体,采用文献资料、比率分析、趋势分析等研究方法,在初步构建体育上市公司营运能力评价指标体系的基础上,通过中体产业历史发展进程中的纵向比较及行业内类似企业之间的横向比较,对中体产业资本运营过程中存在的主要问题和肇因进行诊断,进而提出合理化对策,以期为体育上市公司营运能力评估提供相应的理论支撑和现实指导。

For the healthy development of sports listed company, this study took the ＂operational capacity＂ as the logical starting point, the financial statements of the China Sports Industry Co. , Ltd. as the analysis carrier, and used the methods of literature, ratio analysis and trend analysis. On the basis of the preliminary construction of the evaluation index system of the operational capacity of sports listed companies, this study analyzes the main problems and causes of the capital operation through the vertical comparison between the historical development process of the China Sports Industry Co. , Ltd. and the horizontal comparison between similar enterprises in the industry, then put forward the reasonable advice and countermeasures, so as to provide the appropriate theoretical support and practical guidance for evaluation of the operational capacity of sports listed company.