摘 要随着我国经济体系的逐渐完善和各个行业的不断进展，在市场经济条件下企业的财务活动日益丰富，也日益复杂，并在企业的整个经营活动过程中起着至关重要的作用，财务能力的好坏，直接影响到企业的未来进展和兴衰。所以财务分析作为预先发现经营问题的方法也受到越来越多的企业重视。财务分析作为为企业的投资者、债权人、经营者与其他关怀企业的组织或个人了解企业过去、评价企业现状、预测企业未来做出正确决策提供准确的信息或依据，对其进行分析是有必要的。而其中的营运能力分析又作为财务分析中的重要指标，要想有较强的进展必须具有较好的营运能力，并且帮助企业获得更大的价值，使其有较高的能力来面对日益变化的经济的大环境。所以本文选择以江建集团为讨论对象，以该公司 2024 年到 2024 年三年的财务报表数据为例，将江建集团的营运能力分析作为讨论对象，对其营运能力分析中的总资产周转率、流动资产周转率、固定资产周转率、存货周转率、应收账款周转率几个指标上进行详细的分析讨论，进行对江建集团的营运能力进行评价，并揭示出其存在的问题，提出改善建议。关键词：总资产周转率； 存货周转率； 应收账款周转率ABSTRACTWith the continuous development of China's economic system and various industries, increasingly rich in enterprises under the market economy condition of financial activities, is becoming more and more complicated, and in the whole management activity plays an essential role, the effect is good or bad, directly affect the enterprise's success or failure. So the financial analysis as a pre discovery method management problem has attracted more and more attention of enterprise.Financial analysis as corporate investors, creditors, managers and others concerned with business organizations or individuals to understand enterprises in the past, evaluation of enterprise current situation, predict enterprise future make the right decisions and provide accurate information or evidence, it is necessary to analyze the. Operation abilityanalysis and the financial analysis as an important indicator, h...
