财务可持续增长模型在企业中的应用分析——以惠泉啤酒为例
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The Analysis of the Application of Financial Sustainable Growth Model in the Enterprises——Take Huiquan brewery as an example
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    摘要:

    “新常态”下增速放缓会影响很多企业对增长的信心,而财务可持续发展战略恰好可以给“创新驱动”提供一个新的维度。以财务可持续增长模型为工具,对惠泉啤酒2001—2014年的增长状况进行具体研究分析,结果发现:惠泉啤酒在14年间基本实现了可持续增长。销售净利率、总资产周转率、流动比率、资产负债率与资本增长率是影响惠泉啤酒增长效率的关键驱动因素。但公司在增长管理中仍应通过强化成本管理,提高企业盈利水平;优化资产结构,提升营运效率;改变债务结构,降低企业财务风险;增强融资能力,支持企业持续发展等对策来促进企业的可持续增长。

    Abstract:

    Slowdown will affect the confidence of a lot of enterprises in the growth under the “new normal’’.However,financial sustainable development strategy?can be just in time to provide "innovation driven" with a new dimension.By means of financial sustainable growth model and doing specific research and analysis on rising situation of Huiquan Brewery from 2001 to 2014,the results found that Huiquan Brewery has?basically?realized the sustainable growth in 14 years.Sales net interest rate,total assets turnover ratio,current ratio,asset-liability ratio and capital growth is the key driver of growth efficiency that affecting the growth efficiency of Huiquan Brewery.But enterprise should still promote the enterprise sustainable growth by strengthening cost management and improving the level of corporate profits;Optimizing the assets structure and improving operating efficiency;Changing the debt structure and reducing the enterprise financial risk;Enhancing the financing ability and supporting the sustainable development of the enterprise in ?growth management.

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陈育俭,戴敏.财务可持续增长模型在企业中的应用分析——以惠泉啤酒为例[J].科技与产业,2017,(02):159-167

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  • 在线发布日期: 2017-04-17
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