三只松鼠股份有限公司资产营运能力分析研究.docx

PAGE 2 三只松鼠股份有限公司资产 营运能力分析研究 摘 要 现今，大多数企业对资产营运能力分析的重要性并没有过度关注，导致营运能力还处在低下水平，不利于企业的进一步发展。营运能力分析是企业财务分析体系中重要的分析组成部分。分析一个企业的资产营运能力，可以评价企业资产营运的效益，发现企业在经营管理中存在的不足，详细且具体地反映企业的资产利用效率与经营状况；或在经营管理与资产运作方面存在的主要问题，分析由此对整个企业的未来经营状况与经济效益的影响，通过研究分析上述中的问题提出有效的解决方法与有建设性的意见，并提高企业的营运能力，保证企业未来的长远发展。所以本论文选择以三只松鼠股份有限公司作为研究对象，首先对相关营运能力理论进行阐述；其次介绍三只松鼠股份有限公司的基本背景，并根据公司的年度财务报表的汇总情况对其营运能力进行分析，对其营运能力分析中的总资产周转率、流动资产周转率、存货周转率、应收账款周转率以及固定资产周转率几个具体分析指标进行详尽的分析研究；最后对三只松鼠股份有限公司营运能力分析结果进行总体评价，并揭示其分析中存在的问题，提出提升三只松鼠股份有限公司营运能力的建议，实现企业收入增加，进而实现企业市场价值。 关键词：三只松鼠；营运能力；指标分析；周转率  Analysis and Research on Asset Operation Capacity of Three Squirrels Inc. Abstract Nowadays, most companies on the importance of the assets operation ability analysis is not excessive attention, lead to operating ability is still in low level, is not conducive to the further development of the enterprise. Operational capability analysis is an important part of enterprise financial analysis system. Analysis of the assets of an enterprise operation ability, can evaluate the benefit of the enterprise assets operation, found that enterprises exist in the operation and management, detailed and specifically reflect the assets of the enterprise efficiency and operating conditions; Or the main problems in operation management and asset operation, analysis of the impact on the future operating conditions and economic benefits of the entire enterprise, through the study and analysis of the above problems put forward effective solutions and constructive Suggestions, and improve the enterprise's operating capacity, to ensure the long-term development of the enterprise in the future. So this paper chose three squirrel co., LTD as the research object, first of all to the relevant operating ability theory is expounded; Secondly, it introduces the basic background of three squirrels co., LTD., analyzes its operating capacity according to the summary of the company's annual financial statements, and conducts a detailed analysis and research on se