题目新冠疫情对万达电影财务业绩的影响及对策研究摘要2020年新冠疫情给万达电影财务业绩带来了巨大的冲击，本文通过财务分析法，分析出疫情对万达电影财务业绩造成的主要影响：万达电影2020年通过筹资的方式维持短期偿债能力，短期偿债能力提高，但万达电影资产负债率、产权比率同比升高超过20.55%、53.80%，长期偿债能力减弱；同时，因为新冠疫情导致影院“暂停营业”，2020年万达电影的广告收入、销售收入等都出现了显著的降低，导致企业的盈利能力明显减弱；2020年万达电影总资产周转率、应收账款周转率均出现了断崖式下滑，一定程度上降低了企业的整体营业能力。本文通过文献研究和对万达电影财务数据的分析，总结出应对新冠疫情问题的一些对策：（1）提高观众观影意愿：通过严谨的影院疫情防控、线上预约售票降低票价发放优惠券、上映新鲜有质量的影片吸引消费者消费；（2）合理的控制营业成本：疫情期间减少对观影的成本投入、发展线上销售影院周边商品，减少库存、尝试低成本的“网络电影、电视剧”，实现公司盈利能力的提高；（3）增加投资收益，丰富筹资方式：进行资产购置与长期投资，投资前需要对项目前景以及项目风险进行全面分析，尽可能的避免出现盲目投资的情况。2018-2019年万代电影筹资方式只有一种，对资金市场进行拆借，保证合理举债，加强外资吸引等筹资方式。（4）加强资金管理：加强存货的日常管理，减少闲置资产，合理投资，提高资产利用率。关键词：业绩分析；筹资活动；偿债能力；营业收入-I-目录COVID-19'simpactonWanda'sfinancialperformanceandItsCountermeasures.ABSTRACTIn2020,COVID-19hadahugeimpactonWanda'sfinancialperformance.Thispaper,throughfinancialanalysis,analyzedthemajorimpactoftheepidemiconthefinancialperformanceofWandafilms:Wandafilmin2020maintainedshort-termdebtpayingabilitythroughraisingfunds,andshort-termdebtpayingabilityincreased,butWanda'sassetliabilityratioandpropertyrightsratioincreasedbymorethan20.55%and53.80%respectively.Thelong-termsolvencyisweakened;Atthesametime,becauseCOVID-19ledtothe"suspensionofbusiness"ofcinema,themainbusinessincomecomponentsofWandamovies,suchasviewingrevenueandadvertisingrevenuein2020,salesofcateringproducts,andsoon,accountedformorethan50%year-on-yeardecline,resultinginasignificantdeclineinprofitability.In2020,Wandafilm'stotalassetturnover,inventoryturnoverandaccountsreceivableturnoverwilldeclineseriously,anditsoperatingcapacitywillalsoweaken.BasedonalargenumberofliteratureresearchandanalysisofthefinancialstatementsdataofWandafilms,thispapersummarizessomecountermeasurestodealwiththeproblemsofCOVID-19:(1)improvingtheaudience'swillingnesstowatchmovies:throughstrictcinemaepidemicpreventionandcontrol,bookingonlinetickets,reducingticketcoupons,andshowingfreshandqualityfilmstoattractconsumers'consumption;(2)Reasonablecontrolofoperatingcosts:duringtheepidemicperiod,reducethecostofwatchingmovies,developonlinesalesofcinemaperipheralgoods,reduceinventory,andtrylow-cost"onlinemoviesandTVdramas"toimprovethecompany'sprofitability;(3)Increaseinvestmentincomeandenrichfinancingmethods:longterminvestmentandassetpurchaseshouldbecarriedoutscientifically.Beforeinvestment,theprospectoftheprojectshouldbecarefullypredictedandtheriskandreturnofinvestmentshouldbeanalyzedtoavoidblindinvestment.ThereisonlyonewaytoraisemoneyforWandafilmsfrom2018to2019.Wandafilmscanincreasetheborrowinginthecapitalmarket,usecommercialcredit,andevenraisemoneybyissuingcorporatebonds,introducingforeigncapital,andreasonablyborrowing;(4)Strengthencapitalmanagement:strengthenthedailymanagementofinventory,reduceidleassets,reasonableinvestment,improveassetutilization...
