我国制造业上市公司营运能力分析—以一汽轿车公司为例-会计-毕业论文.docx

摘要 本文在介绍营运能力相关理论的基础上，根据不同的财务指标对一汽轿车公司的营运能力现状进行了分析，并找出隐藏于其中的问题及营运能力管理方面的弊端，针对这些问题给出了相关的提升营运能力的建议。 随着市场经济体制的改革与发展，汽车制造企业对市场经济和国民的影响也越来越大。企业的快速发展与其营运能力水平是有必然联系的，对于汽车制造企业而言，营运能力水平的高低能够直接影响到企业的营业利润、行业竞争力等各方面。当前阶段还有许多汽车制造企业尚未能够全面分析资金的使用能力，不够重视营运能力的研究工作，企业内部的营运能力较弱，这样对其自身发展会产生不利影响。汽车制造企业想要在市场上得到更多的份额，有更加广泛的发展空间，就应该对当前缓慢的营运效率进行提升，转变落后的管理方法和营运模式，凝聚市场核心竞争力，实现价值最大化目标。提高企业各项资金的使用效率，加大力度提升企业的营运能力，成为当前汽车制造企业的重要任务。 关键词：营运能力 一汽轿车 制造业 Analysis of the Operational Capability of Chinas Manufacturing Listed Companies——Taking FAW Car Company as an Example Abstract Based on the theory of operational capability, this paper analyzes the current operational capabilities of FAW Car Corporation based on different financial indicators, and finds out the problems hidden in it and the management of operational capabilities. Relevant suggestions for improving operational capabilities. With the reform and development of the market economy system, automobile manufacturing enterprises are exerting more and more influence on the market economy and the people.The rapid development of an enterprise is bound up with its level of operation capability.For an automobile manufacturing enterprise,the level of operational capability can directly affect the operating profit and industry competitiveness of the enterprise. At this stage,many automobile manufacturers have not yet been able to fully analyze the use of capital,pay insufficient attention to the research work of operational capabilities, and have weak internal operational capabilities,which will adversely affect their own development.If automakers want to gain more market share and have more extensive development space,they should upgrade their current slow operational efficiency,transform backward management methods and operation models,and condense market core competitiveness to achieve maximum value goal.It is an important task for current auto manufacturers to improve the efficiency of the use of various funds and increase the operational capaci