江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2015, Vol. 32 ›› Issue (5): 36-38.doi: 10.3969/j.issn.1004-7530.2015.05.004

• 论文 • 上一篇    下一篇

高端餐饮业现状分析与发展建议--以全聚德近三年的财务报表为例

王媛   

  1. 南京审计学院,江苏南京,211815
  • 出版日期:2015-02-15 发布日期:2015-02-15

Analysis and Recommendations on the High-End Food and Beverage Industry---Take the Analysis of Financial Statements of Quanjude in the Past Three Years as an Example

Wang Yuan   

  • Online:2015-02-15 Published:2015-02-15

摘要： 在2012年12月4日，中共中央政治局召开会议，审议中央政治局关于改进工作作风，密切联系群众的“八项规定”。“八项规定”实施以来，遏制了部分不合理的消费，从而导致高端餐饮业的收入出现了明显的滑坡。文章以全聚德近三年的财务报表为例，从企业的盈利能力指标、营运能力指标和偿债能力指标三方面进行分析。

关键词: 聚德弧线, 安全食品, 结构多样化

Abstract: In the December 4, 2012, the CPC Central Committee Political Bureau held a meeting to consider the Politburo on improving the work style, close ties with the masses, "eight provisions." "Eight provisions" since the implementation of some of the irrational curb consumption, resulting in high-income food industry has shown a significant decline. Taking Quanjude nearly three years of financial statements for example, to analyze the profitability indicators of enterprises operating capacity indicators and solvency indicators in three areas.