摘 要企业营运能力是指企业资金运用的能力，反映企业资产的管理水平和资金的周转状况；营运能力的是决定企业的偿债能力和获利能力的重要因素，是整个财务分析的核心，正确合理的营运能力评价有助于引导企业经营行为，帮组企业寻找经营差距及产生的根本原因，出尽企业加强各项资产的管理和提高经济效益，为投资者及相关利益人的决策提供依据。本文建立在国内外讨论成果的根底上，讨论的目的在于通过从营运的指标体系出发，通过营运能力的结构分析与纵向分析相结合，详细的分析了近几年营运资产的规模、增减变动情况、以及在总资产中的比重；准备了解企业各期的财务状况，通过营运能力的比率分析和横向分析相结合，在企业也企业、企业与均值之间进行比照分析，得出差异，并在比拟中找出形成的这种差异的原因。通过以上 2 方面的分析来正确评价营运能力，找出财务方面存在的问题并提出相关意见，从而得出有针对性的防范措施。关键字： 长安汽车 营运能力 周转率AbstractEnterprises operating capacity is the ability to use enterprise funds to reflect the level of enterprise asset management and capital flow situation; operational capabilities is an important factor in determining the solvency and profitability of the enterprise is at the heart of the entire financial analysis, correct and reasonable operational capability evaluation to help guide the behavior of enterprise, to help the group companies looking for business gaps and root causes of the best enterprises to strengthen the management of assets, improve economic efficiency and provide a basis for decision-making of investors and stakeholders. Established on the basis of research results at home and abroad, the aim of the study is that by starting from the operation of index system, combined with structural analysis and ratio analysis of the operational capabilities from the horizontal and vertical analysis of the operational capacity to understand the business of financial position, the correct evaluation of operational capa...
