基于指标分析的提升企业盈利质量对策研究——以四川天味食品公司为例

Research on Countenneasures to Improve Enterprise Profit Quality Based on Index Analysis——Take Sichuan Tianwei Food Company as an Example

企业恶意操纵财务利润现象的报道屡见不鲜,如何了解和评估企业真实的盈利状况,成为社会关注的热点。为了能从多角度弄清企业的真实盈利情况,本文以川天味为例,通过文献研究法、趋势分析法、横向对比分析法等,并结合川天味营收数据和现金流量信息,较为详细的分析了盈利性、持续性、收现性、成长性等盈利质量4维评价指标。在此基础上挖掘出影响该企业盈利质量的主要因素,深入研究发现,采取有效措施增强核心竞争力、加强存货供应链管理、合理拓展盈利渠道等措施有助于提高企业的盈利质量。

The phenomenon of malicious manipulation of financial profits by enterprises is not uncommon.How to understand and evaluate the true profitability of enterprises has become a hot issue in the society.In order to find out the real earnings of the enterprise,this paper adopts the literature research,trend analysis,horizontal contrast analysis,to analyze the profitability and sustainability,collection,growth and earnings quality of 4 d evaluation index through sales data and cash flow of information of Sichuan Tianwei Food Company.On this basis,the paper finds out the main factors affecting the profit quality of the enterprise,and finds that taking effective measures to enhance the core competitiveness,strengthen inventory supply chain management,reasonable expansion of profit channels and other measures can help improve the profit quality of the enterprise.