| 经济新常态下我国体育用品制造企业主要财务指标比较及对策研究 |
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| 引用本文： | 陈颇.经济新常态下我国体育用品制造企业主要财务指标比较及对策研究[J].武汉体育学院学报,2017,51(9):34-41. |
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| 作者姓名： | 陈颇 |
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| 作者单位： | 重庆师范大学 体育学院, 重庆 401331 |
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| 基金项目： | 国家社会科学基金项目（17BTY058）。 |
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| 摘 要： | 采用文献资料、比较分析、数理统计等研究方法，围绕企业盈利能力、成长能力、运营能力和偿债能力4个方面，对2012~2015年我国不同登记注册类型的体育用品制造企业的主要财务指标进行比较分析。结果显示：（1）体育用品制造企业的整体盈利水平实现正向增长，盈利能力强弱顺序为集体企业、私营企业、股份制企业、外商和港澳台投资企业、股份合作制企业及国有企业；（2）体育用品制造企业增长速度较快，成长能力强弱顺序为国有企业、集体企业、私营企业、股份制企业、外商和港澳台投资企业、股份合作制企业；（3）运营能力强弱顺序为集体企业、股份合作制企业、私营企业、国有企业、外商和港澳台投资企业、股份制企业；（4）企业偿债能力强弱顺序为集体企业、股份合作制企业、国有企业、外商和港澳台投资企业、股份制企业和私营企业；（5）总体而言，近4年来集体所有制体育用品制造企业的各方面能力均较强，但其余5类企业在各方面能力上的强弱差异性过大，两极分化问题非常突出。据此，以新常态下中国经济发展的基本特征为切入点，从企业组织形式转型、创新创业、品牌建设、政策扶持、人才培养、融资约束、贸易环境等8个方面，提出了我国体育用品制造企业发展的对策和建议。
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| 关 键 词： | 体育用品 新常态 制造企业 财务指标 对策研究 |
Comparison of Main Financial Indicators of China's Sporting Goods Manufacturing Enterprises and Countermeasures under New Economic Norm |
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| CHEN Po.Comparison of Main Financial Indicators of China's Sporting Goods Manufacturing Enterprises and Countermeasures under New Economic Norm[J].Journal of Wuhan Institute of Physical Education,2017,51(9):34-41. |
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| Authors: | CHEN Po |
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| Institution: | P. E. College, Chongqing Normal Univ., Chongqing 401331, China |
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| Abstract: | Adopting literature study, comparative analysis, mathematical statistics and other research methods, analyzes the main financial indicators of different types of sporting goods manufacturers in China from 2012 to 2015 focusing on corporate profitability, growth ability, operational capacity and solvency. The results showed that:(1)the overall profitability of sporting goods manufacturing enterprises was increasing, and the order of profitability was collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, joint-stock cooperative enterprises and state-owned enterprises;(2)The growth rate of the sporting goods manufacturing enterprises was relatively fast, and the order of growth ability were state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, joint-stock cooperative enterprises;(3)The order of the operation ability was collective enterprises, joint-stock cooperative enterprises, private enterprises, state-owned enterprises, foreign-invested enterprises, joint-stock enterprises;(4)The order of the solvency ability was collective enterprises, joint-stock cooperative enterprises, state-owned enterprises, foreign-invested enterprises and joint-stock enterprises;(5)Overall, in the past four years, the collective-owned sporting goods manufacturing enterprises were strong in all aspects, but the remaining five types of enterprises differed greatly in their capacity. Based on the basic characteristics of China's economic development under the new norm, this paper puts forward countermeasures for the development of China's sporting goods from the aspects of organizational transformation, innovation and entrepreneurship, brand building, policy support, talent cultivation, financing constraints and trade environment. |
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| Keywords: | sporting goods new norm manufacturing enterprise financial indicator countermeasure |
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