业财融合背景下云南白药盈利质量分析

Analysis of the Earnings Quality of Yunnan Baiyao Under the Background of the Integration of Business and Finance

在新常态背景下,企业对财务人员素质提出了更高的要求,财务工作者必须向具有主观能动性的管理会计转型,而财务分析是管理会计人才必备的技能之一。基于业财融合背景对企业进行财务分析时,要求财务人员熟悉企业业务流程,跳出企业传统财务框架,从战略高度出发,分析财务数据变化隐藏的战略结果,提升企业价值。论文以云南白药为分析对象,从利润形成、利润质量、利润结构3个视角来分析公司的盈利能力。

Under the background of the new normal,enterprises put forward higher requirements for the quality of financial personnel.Financial workers must transform to management accounting with subjective initiative,and financial analysis is one of the necessary skills for management accounting talents.When conducting financial analysis on an enterprise based on the background of the integration of business and finance,financial personnel are required to be familiar with the enterprise's business processes,jump out of the enterprise's traditional financial framework,start from a strategic perspective,analyze the strategic results hidden by changes in financial data,and improve enterprise's value.Taking Yunnan Baiyao as the analysis object,this paper analyzes the company's profitability from three perspectives:profit formation,profit quality,and profit structure.