广东燕塘乳业股份有限公司财务绩效分析
Financial Performance Analysis of Guangdong Yantang Dairy Co., Ltd.

通过分析公司的财务绩效，我们能够更好地掌握公司执行计划情况，以此完善公司在运营中存在的问题，同时可以为公司的管理人员提供决策依据，进而提升企业管理者的管理水平。其次，企业经过对财务绩效的分析，能够得出财务活动运行轨迹与结果，为投资者与债权人分别提供决策依据和融资依据。EVA是企业财务绩效新的评价方法，其不但可以作为一项财务绩效评价指标，同时也具有决策判断的作用。本文选择乳制品行业中的广东燕塘乳业作为研究对象，在原有的传统绩效评价方法基础上，用EVA法对MG乳业进行财务绩效分析。形成的指标权重既能够体现EVA财务指标的重要性能够体现出管理层的经验价值，最后通过EVA指标为燕塘乳业企业的财务绩效综合评价，指出企业财务绩效的不足以及提高财务绩效的对策，最终为企业的决策者在绩效管理方面决策提供参考。
By analyzing the company’s financial performance, we can better grasp the company’s implementation of the plan, so as to improve the company’s problems in operation, and provide a decision-making basis for the company’s managers, thereby improving the management level of the company’s managers. Secondly, through the analysis of financial performance, enterprises can draw the trajectory and results of financial activities, and provide a decision-making basis and financing basis for investors and creditors respectively. EVA is a new evaluation method of enterprise financial performance. It can not only be used as a financial performance evaluation index, but also has the function of decision-making and judgment. This paper selects Guangdong Yantang Dairy in the dairy industry as the research object, and uses the EVA method to analyze the financial performance of MG Dairy on the basis of the original traditional performance evaluation method. The index weights formed can not only reflect the importance of EVA financial indicators but also the experience value of the management. Finally, through the EVA indicators, it is a comprehensive evaluation of the financial performance of Yantang Dairy Enterprises, pointing out the deficiencies of the financial performance of the enterprise and the countermeasures to improve the financial performance. Finally, it provides a reference for the decision makers of the enterprise to make decisions in terms of performance.