可持续发展视角下的传统财务分析方法与公司战略的结合——以万里印刷为例

The Combination of Traditional Financial Analysis Method and Company Strategy from the Perspective of Sustainable Development——Taking Wanli Printing as An Example

伴随着我国经济发展进入新常态,可持续发展的理念已逐渐融入到企业发展战略之中。在这一背景下,传统财务分析方法已不能满足企业可持续发展的战略需要。为了实现企业的可持续发展,企业应结合内外环境变化扩展原有的财务分析框架。为此本文以万里印刷为例,通过对该公司的财务数据和公司战略进行分析,提出应将传统的财务分析方法与公司可持续发展战略相结合,构建财务分析、战略分析和前景分析的三维财务分析框架,以此推动公司可持续发展目标的实现。

With China s economic development into the new normal, the concept of sustainable development has gradually been integrated into the enterprise development strategy. In this context, the traditional financial analysis method won t meet the strategic needs of sustainable development of enterprises. In order to realize the sustainable development of enterprises, enterprises should expand the original financial analysis framework according to the changes of internal and external environment. Taking Wanli Printing as an example, this paper, through analyzing company s financial data and company s strategy, puts forward that the traditional financial analysis method should be combined with company s sustainable development strategy to construct the three-dimensional financial analysis framework of financial analysis, strategic analysis and perspective analysis, so as to realize the sustainable development of the company.