基于财务报表分析的宁德时代经营效益分析

Analysis of Operating Benefits in Ningde Era Based on Financial Statement Analysis

现阶段,财务报表分析作为财务工作的重要工具,在企业经营管理中的促进作用越来越突出,科学的财务分析成果能为企业作出更合理的经营决策,有效规避了企业管理人员的主观判断带来的弊端。通过正确的财务报表分析,将企业的相关财务指标与有关的数据进行比较,经营决策者可以了解企业自身经营状况的好坏和经营成果的高低,正确评价企业财务状况在该行业内所处的地位。本文基于财务报表分析对企业经营活动的促进作用,对企业自身的营运能力、偿债能力、盈利能力、发展能力及现金流量情况五个方面进行全面分析,利用EVA模型对财务报表分析结论作出证实,整体论证得出宁德时代近几年的经营效益非常可观。

At this stage, financial statement analysis, as an important tool for financial work, plays an in-creasingly prominent role in the promotion of enterprise management. Scientific financial analysis results can make more reasonable business decisions for enterprises, effectively avoiding the confusion of enterprise managers. Disadvantages of subjective judgment. Through the correct analysis of financial statements, comparing the relevant financial indicators of the enterprise with relevant data, business decision makers can understand the quality of the enterprise’s own oper-ating conditions and the level of operating results, and correctly evaluate the financial status of the enterprise in the industry status. Based on the role of financial statement analysis in promoting business activities, this paper conducts a comprehensive analysis of the five aspects of the company’s own operating capabilities, solvency, profitability, development capabilities, and cash flow, and uses the EVA model to confirm the conclusions of the financial statement analysis. , the overall argument shows that the Ningde era has achieved considerable operating benefits in recent years.