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皮革上市公司盈利质量分析研究

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文章结合A皮革公司的当前经营状况和行业发展状况,采用指标分析法分析了A皮革公司 2019-2023 年的财务报表,发现该公司债务风险较高、营业利润不稳定。在此基础上,提出了控制资本性支出、有效且合理地利用资金、积极开发新产品与新市场的建议,以期改善盈利质量,完善企业治理结构。
Study on the Profitability Quality of Listed Leather Companies
This paper,by examining the current operational status and industry developments of Company A,employs a metrics analysis method to scrutinize the financial statements of Company A from 2019 to 2023.It reveals that the company faces significant debt risks and unstable operating profits.Based on these findings,recommendations are made to control capital expenditures,utilize funds effectively and judiciously,and proactively develop new products and markets,with the aim of enhancing profit quality and refining corporate governance structures.

operating profitprofitabilityfinancial analysis

唐雯静、姬霖

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长春大学,吉林长春 130022

营业利润 盈利能力 财务分析

2024

西部皮革
四川省皮革行业协会 四川省皮革学会 四川省皮革研究所

西部皮革

影响因子:0.293
ISSN:1671-1602
年,卷(期):2024.46(16)