1、 摘 要 随着我国经济体系的逐渐完善和各个行业的不断发展， 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发展和兴衰。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、经营者及其他关心企业的组织或个 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，要想有较强的发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
2、的经济的大环境。所以本文选择以江建 集团为研究对象，以该公司 2011 年到 2013 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研究对象，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 细的分析研究，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 ABSTRACT With the continuous development of Chinas economic system and various industries, incre
3、asingly 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 enterprises success or failure. So the financial analysis as a p
4、re 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
5、, predict enterprise future make the right decisions and provide accurate information or evidence, it is necessary to analyze the. Operation ability analysis and the financial analysis as an important indicator, has good operating ability of enterprises will have a strong development capability, and
6、 help enterprises to obtain greater value, which have a higher ability to meet the changing economic environment. So this paper chooses Jiangjian group as the research object, to the company in 2011 to 2013 three years of financial statement data as an example, the Jiang Jian groupoperation ability analysis as the research object, the operation ability analysis of total assets turnover, turnover of current assets, fixed assets turnover ratio,inventory turnover rate, should be detailed analysis
