营运能力

在指标体系中创造性地增加体现企业可持续发展的EVA指标，并使用杜邦分析法综合分析反映企业偿债能力、盈利能力和营运能力的各指标。

The EVA indicator , embodying the sustainable development of corporation , is added in a creative way , and DuPont Analysis is used to generally analyse the various indicators of the corporate solvency , profitability and operating capacity .

关于企业营运能力评估的基本问题

Basic Problems of the Assessment of Enterprise Operating Capacity

利用MES提高水泥厂生产和营运能力

Using MES to Improve the Manufacture and Operation Capabilities in the Cement Plant

因此，研究企业的营运能力体系是非常必要的。

Thus , it is essential to study the operational capacity of businesses .

其中定量指标包含盈利能力、偿债能力、营运能力、持续增长能力四大类指标；

The quantitative index includes profit ability , debt paying ability , running ability , lasting ability .

权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。

The owners profit ratio reflects the earning profit ability , operating efficiency and capital composition of the business .

从实证研究结果来看，医药民营上市公司的盈利能力和营运能力与其融资结构是显著相关的。

The results of empirical analysis indicated that profitability and operating capabilities was significantly related to the financing structure .

我国矿业上市公司的营运能力和盈利能力有上升趋势；

Our country Mining industry To be listed 's transport business ability and profit ability have the trend of escalation ;

营运能力对江浙中小上市公司的可持续增长能力的影响并不十分显著。

Operational capacity of small and medium business enterprises in Jiangsu and Zhejiang sustainable growth ability is not very significant .

偿债能力、盈利能力、营运能力和成长能力与财务危机发生概率负相关。

The probability of financial crisis has a negative correlation with solvency , profitability , operating capabilities and growth ability .

文章选取的财务指标包括三个方面，分别是偿债能力方面的指标、营运能力方面的指标和盈利能力方面的指标。

The article selected financial indicators , including the three aspects , namely : solvency , operational capacity and profitability .

这4个方面分别是大型连锁零售企业的偿债能力、成长能力、盈利能力与营运能力。

The four aspects respectively are large retail chains of debt paying ability , growth ability , profitability and operation ability .

产出维度下设三个二级指标，营运能力评价、偿债能力评价和盈利能力评价。

The output index includes three secondary indexes , the working capacity evaluation , sinking capacity evaluation and the payoff capacity evaluation .

上市公司综合业绩评价体系可从盈利能力、偿债能力、成长能力、营运能力等四个方面进行构建。

Comprehensive performance evaluation of listed companies can be constructed in aspects of profitability , solvency , growth ability and operating capacity .

金融中介对提高了企业的营运能力，而股市发展却没有提高企业的营运能力；

The financial intermediary improve the operation ability of enterprise , but the stock market do not improve the operation ability of enterprise ;

公司在前期快速增长过后，也显现出管理及营运能力上的不足。

After a rapid development in the early stage , the company now is suffering from its disadvantage in management process and operation capacity .

而物流营运能力指标、物流偿债能力指标、物流获利能力指标、物流发展能力指标等则是影响物流企业核心竞争力的财务指标。

The main financial indicators that will influence the enterprises ' core competitiveness include the indicators of logistics operation , solvency , profitability and development .

指标体系分7个方面（企业基本素质、企业偿债能力、企业营运能力、企业盈利能力、企业成长能力、技术创新能力和企业的市场评价）共23个具体指标；

The indexes system is composed of seven aspects : Basic Quality , Solvency , Earning , Operate , Technology Innovation , Market , Growth Development ;

但从总体来看，关联方并购对企业的现金流量能力、偿债能力、发展能力和营运能力带来的正的效应。

Generally speaking , however , related M & A have positive effect on corporate cash flow capacity , liquidity , development capacity and operating ability .

传统的财务分析方法采用比率分析，主要从盈利能力、营运能力、偿债能力、发展能力四个方面分析公司的财务状况。

Methods of traditional financial analysis use ratio analysis to understand the financial condition of company , including profitability , operating capacity , solvency and development capacity .

各指标都从不同角度说明企业的营运能力，但各指标也都有其不足，财务报表分析者应注意。

All the indexes explain enterprises ' operating capacity form different aspects , but each of them is inadequate to some extent , which should be noted .

公司的财务状况是影响股价走势的重要内因之一，它由盈利能力、偿债能力和资金营运能力三个基本部分组成。

The listed corporations financial position is the important internal factors affecting the stock prices development trend , it consists of profitability , payability and capital workability .

目前肉制品行业近3年资源配置效率比较高，整个行业的盈利能力，发展能力，偿债能力，营运能力都比较好。

In the nearly 3 years meat industry had high cost-effectiveness . The industry profitability , development ability , solvency and operation ability are all quite good .

所以我们认为，上市公司的董事会特征、股权结构、偿债能力、盈利能力和营运能力相对于上市公司其他特征更能反映公司财务报告内部控制的有效性。

So we think , the characteristics of the board , equity structure , solvency , profitability , operation ability have better explanatory power than other feature indexes .

以财务指标来体现经营风险，分成盈利能力、偿债能力、营运能力、成长能力四个方面来进行分析研究。

Dividing the business risk reflected by the financial indicators into four aspects of profitability , solvency , operational capabilities , the ability to grow for further analysis .

企业营运能力对企业战略转变存在着较为显著的指示作用，表现为营运能力差的企业更可能转变企业战略。

Operating capability shows both economic and statistical significant indicating ability during corporate strategy transforming process ; Companies with lower operating capability are more likely to choose diversification .

结果表明：代表公司特征的四个变量中，公司规模、公司盈利能力及公司营运能力与环境信息披露水平显著正相关。

The results showed that : among the variables about corporate character , company size , company profitability and corporate competence are significantly positive to environmental information disclosure .

反映企业营运能力的指标是：全部资产营运能力，流动资产营运能力，固定资产营运能力分析。

Indicator reflects the capacity of business operations is : all the assets of operational capacity , operational capacity of current assets , fixed assets , operational capability analysis .

从偿债能力、盈利能力、营运能力、成长能力四个方面选取了13个财务指标，从客户、社会、员工方面选取了8个非财务指标构建了评价指标体系。

Choose 13 indicators from the profit and operating capacity and solvency and development ability . Choose 8 indicators customers and society , staff angle , to build appraisal target system .

既有偿债能力、营运能力、盈利能力、发展能力不同方面能力的评价及分析，又有不同年度的整体财务绩效的评价及分析。

That includes not only different capacity evaluation of solvency , operation capacity , profitability , development capacity , but also the overall financial performance evaluation and analysis of different years .