The Research On Financial Capability Of Hunan Salt Co., Ltd

Fina ncia l capability is an important part of the enterprise capabilit y syste m, andit is of great significance to the surviva l and develop ment of a company. As oneancie nt ind ustry that already has two thousand years of history, Salt has beenspecia lizing in control. But with the opening of the market, the impact and threat ofsalt getting bigger and b igger, and gradua lly lose the ir franchise advanta ge. HunanSalt I ndustr y Co., Ltd. as a key reserve listed company of Hunan Province, whic h hascomp leted initia l re form through restr uctur ing a lready. But t here are still somerema ining iss ues after the restructur ing, good fina ncia l capability is important toensure the ir long-term stable develop ment. Therefore, this paper attempts to ana lyzethe financ ia l capacity of Hunan Salt Company, to provide ideas for the optimizing ofits fina nc ial ab ility.Based on the explor ing of fina nc ial capability theory, the paper pointed out thatthe financ ia l ab ility as a subsystem of corporate capacity, includ ing the effectivenessof control and the effect expression of mana geme nt. Fina nc ia l control ability is amanifestation o f the effectiveness of control, fina nc ial activity ability and financ ia lperfor mance ability is the effect expression of manage me nt. According to the basicfra mework of financ ia l capability, and comb ined with the actual s ituatio n of thecompa ny, the paper designed a specific eva luation index syste m to eva luate thefinanc ia l capability of the company comprehens ive. The index system inc lud ingquantitative ind icators and qualitative ind icators, there are19ind icators in total, andit has avoided the weaknesses of traditiona l methods that are too rigid and notcomprehe ns ive. The artic le ma inly use ratio analys is, comparative analys is, trendanalys is and any other methods to carry out the ana lys is according the index system,Accordingly, in order to enhance the comprehens ive and practical use fulness of theanalys is, the artic le uses the ind ustry average and listing regulations as the basis forcomparative ana lysis. Through ana lysis, the proble m in terms of company assets andliab ilities, financ ia l operatio ns, personne l, governa nce structure and the independencehas been fo und out. Aga inst these proble ms, specific reco mmendations forimprove ment are give n in both mana ge ment and contro l, and recomme ndations forprotection are give n fro m ideologica l construction.This study shows that, on the basis of traditio na l financ ia l ana lys is, the result can be better if ana lyze the financ ia l contro l ability and financ ia l activity abilityadditio nally. The defect of financ ia l control ability is often an important cause of thelack of financ ia l activity capacity and financ ia l perfor mance ability, and there are alsosome linkage between financ ia l activity ability and financ ia l perfor mance ability. Thethree ele ments co mple me nt each other and interact together, and constitute thefinanc ia l capability of the system of enterprises ultimate ly.