【摘要】 文章以国有企业南方航空为研究对象,选取2016～2020五年时间区间,根据这五年的财务报表计算南方航空的盈利能力、营运能力、偿债能力及成长能力。尤其是2020年疫情下航空公司绩效的变化。将比较分析法与比率分析法结合,横向上将南方航空的各个指标与国资委发布的各个年度的《企业绩效评价标准值》中航空运输业进行比较,纵向上将南方航空各个年度的财务指标进行比较分析,通过比较的结果发现公司存在的问题并提出相关的建议。更多还原

【Abstract】 Taking China Southern Airlines, a state-owned enterprise, as the research object, this paper selects the period from2015 to 2019 five to calculate the profitability, operating capacity, debt paying capacity and growth capacity of China Southern Airlines based on the financial statements of these five years. Ratio analysis, comparative analysis with the horizontal admiral each index of the China Southern Airlines and the SASAC issued each year the enterprise performance evaluation standard, compare the air transportation industry, longitudinal southern airlines will be the annual financial indicators for comparative analysis, by comparing the results of the found the problems existing in the company and relevant suggestions are put forward.更多还原