The Research On The Improvement Of M Company's Financial Performance Quality

With the establishment of China's socialist market economy system and the deepening of company reform,the demand for the management of the company through financial information perspective is also increasing.The quality of financial performance is a reflection of the quality of various management activities of the company.Therefore,the management quality of the company can be seen through the quality analysis of financial performance to a great extent.Combining the related literature at home and abroad,this paper discusses the related theory of financial performance and quality:define the concepts of financial performance and quality,performance of financial performance quality,macroeconomic policy,the main economic indicators,the technical innovation ability and so on are factors influencing the quality of financial performance,information about the quality of financial performance can be disclosed from the main financial statements of the financial statements and financial indicators,financial performance quality analysis method can adopt project quality analysis,financial ratio analysis,etc.Because of M company representative in the manufacturing of the listed company,therefore,this article choose M company as the research object,from the main project financial statements and the performance of the main financial indicators analysis from the two angles of the company five years from 2012 to 2016 financial performance quality.The main project analysis of the balance sheet focuses on the impact on the quality of financial performance from the aspects of asset structure,specific project of assets and capital structure;The main project analysis of the profit statement focuses on the impact of the profit realization process and the profit structure on the quality of financial performance.The main project analysis of cash flow statement focuses on the impact of cash flow structure on the quality of financial performance.This paper considers that the financial performance quality of M company is specific to the performance of the main financial indicators:the performance of profitability indicators is characterized by stable gross margin and strong development.The ability of debt service ability is characterized by strong solvency and controllable risk.The operating capacity index is high in accounts receivable and long operation cycle;The development ability index shows that the growth ability is lower than the industry level.According to the analysis of M company's 2012-2016 financial performance quality,this paper believes that the company's financial performance to improve the quality of financial performance will face lifting space by various constraints,the investment income of the company to enhance financial performance is limited,this paper adjust strategy to improve M company profitability and other related suggestions.Finally,this paper concludes that the research on the quality improvement of the company's financial performance can be conducive to the improvement of the management quality of the company,and the company's financial performance is further improved.