上市公司盈利质量分析——以华策影视为例

XCLW51934  上市公司盈利质量分析——以华策影视为例  (字数：16031)

中文摘要

随着经济的快速发展，居民平均收入的增加，消费力量的增加，科学技术的不断进步和资本市场的激烈搜寻，电影产业的发展和电视很快。由于人们对娱乐产品的需求不断增长，一些影视公司也在努力克服自身发展的瓶颈，推出一系列不同形式的产品，并积极发展新兴业务、开放海内外市场。电影和电视作品的主题和数量急剧增加，特别是在电影市场，这种趋势更加明显。与此同时，越来越多的资本近年来也涌入了电影和电视行业。在此种趋势之下，许多影视公司都引起了投资者的关注。投资者关注企业规模和增长速度，更加注重企业利润的质量。本文分析了公司HC 影视的概况及其盈利能力，增长和稳定性指标。通过分析，HC投资者和公司高管应该加强对公司盈利业绩的质量的关注。虽然公司正在增加发展规模，如果不注意公司的利润质量，公司的现金流可能难以在后续发展中稳定下来，这反过来又会影响公司的发展。因此，企业应注重现金流量管理，减少库存积累，战略定位可以兼顾中小型电影，注重人才的培养。提高收入质量将有助于公司保持稳定和可持续发展，并在竞争中立于不败之地。

关键词：HC影视公司； 盈利质量； 获利性 ；成长性 ；稳定性

ABSTRACT

With the rapid development of the economy,the increase in the average income of residents,the increase in consumption power,the continuous advancement of science and technology and the intense search of the capital market,the development of the film industry and television are fast.As people's demand for entertainment products continues to grow,some film and television companies are also trying to overcome the bottleneck of their own development,launch a series of different forms of products,and actively develop new businesses and open up the market at home and abroad.The theme and number of film and television works have increased dramatically,especially in the movie market,and this trend is even more pronounced.At the same time,more and more capital has poured into the film and television industry in recent years.Under this trend,many film and television companies have attracted the attention of investors.Investors pay attention to the scale and growth rate of enterprises,and pay more attention to the quality of corporate profits.This paper analyzes the profile of the company's HC film and its profitability,growth and stability indicators.Through analysis,HC investors and company executives should strengthen their focus on the quality of the company's earnings performance.Although the company is increasing its scale of development,if the company does not pay attention to the company's profit quality,the company's cash flow may be difficult to stabilize in the subsequent development,which in turn will affect the company's development.Therefore,enterprises should pay attention to cash flow management,reduce inventory accumulation,strategic positioning can take into account small and medium-sized movies,and focus on the cultivation of talents.Improving the quality of income will help the company maintain stability and sustainable development and remain invincible in the competition.

Keywords:HC film；Profit quality；profitability；growth；stability

目录

一、 绪论5

（一） 选题背景5

（二） 研究意义5

（三） 国内外研究综述5

（四） 研究的方法和理论基础6

二、 华策影视公司基本情况介绍及盈利质量分析7

（一） 华策影视公司基本情况7

（二） 财务视角下华策影视公司盈利质量比较分析9

三、 华策影视公司盈利质量存在的问题及原因分析16

（一） 华策影视盈利质量中存在的问题16

（二） 华策影视盈利质量问题原因分析17

四、 提高华策影视盈利质量的建议18

（一） 政府应实施新的政策性管制，减少企业成本损失18

（二） 减少存货囤积加快存货周转18

（三） 加强公司现金流管理19

（四） 加大成本管控力度19

（五） 进行合理的战略定位19

结论20

参考文献21