会计学院知识库

  伴随着经济的快速发展，市场竞争也日趋激烈，企业与利益相关者之间的关系变得越来越近。而在最近几年，利益相关者需求往往无法受到企业的重视，造成企业与其利益相关者之间的关系发生恶化，这可能对企业的经营状况造成不良影响。因此企业要想持续稳定发展，必须将利益相关者的诉求放在第一位，并且加强关注。如何最大程度上满足各利益相关者的需求，以及如何与利益相关者搭建良好的关系，以此来促进企业财务绩效的提升，这已经成为当下重要的话题，也逐渐受到大众的广泛关注。

  宇通客车是我国客车制造业的代表性企业，在面对新能源补贴政策的变动下，宇通客车正面临着巨大的外部环境改变。为了维持较好的财务绩效，宇通客车需要在日常经营过程中满足不同利益群体的利益。在此背景下，文章首先收集整理了有关公司绩效评价的理论文献，并将文献进行了比较从而得出结论：利益相关者与公司的财务业绩紧密相连。其次，从理论角度明确了企业各利益相关者对企业的发展都至关重要。再次，对宇通客车的相关情况进行介绍，并且初步分析了其利益相关者的情况。文章的最后选取了代表企业利益相关者的财务指标，总共包括7个层次，利用spss软件对数据进行处理，通过因子分析法来搭建财务绩效评价模型，将企业进行纵向比较以及横向比较，对宇通客车的财务绩效进行评价。

  在经过深入研究后发现，导致宇通客车财务绩效不理想的主要因素有股东、供应商、客户以及政府。基于此，本文针对评价结果，给出了提高宇通客车财务绩效的对策建议：提高盈利能力增强核心竞争力；建立良好的上下游合作关系；提高公司对政府的重视程度。这不仅为宇通客车未来发展提供了有效参考，也可以为其他制造业企业的绩效提升提供借鉴作用。

   With the rapid development of economy and the increasingly fierce market competition, the relation between enterprises and stakeholders is getting closer. However, in recent years, the relation is deteriorated for the reason that enterprises ignore the need of stakeholders, which may do harm to the management status of enterprises. As a result, enterprises must put stakeholders’ demand first and take good care of it to realize sustainable and stable development. How to meet the stakeholders’ need at the very highest level? How to build up a good relation with stakeholders to improve enterprise financial performance? All of those are the current hot topics, attracting widespread attention.

      As the representation of bus manufacturing industry in China, Yutong Bus is faced with drastic changes of external environment under the new energy vehicles subsidies policy. In order to maintain good financial performance, Yutong Bus needs to satisfy the demand of diverse interests groups in daily operations. Against this background,,this paper firstly collects and analyzes literature about enterprise performance evaluation, drawing a conclusion that stakeholders are closely linked to performance.Secondly, this paper shows that all stakeholders are crucial to enterprises from theoretical point of view. Then, it gives some relevant information about Yutong Bus and stakeholders. Finally, according to the seven level of financial indicators for stakeholders, this paper makes the transverse comparison and the longitudinal comparison against enterprises, accessing the financial performance of Yutong Bus by SPSS software and factor analysis to build a model of financial performance evaluation.

     After in-depth study, there are four main elements which lead to the unsatisfactory financial performance of Yutong Bus:shareholders, suppliers, customers, and government. Based on this, this paper provides three suggestions aiming at evaluation result:First, Yutong Bus should increase profitability to strengthen the core competence. Second, the company should have good cooperation between suppliers and manufacturers. Third, it should pay more attention to government. The whole analysis not only provide an effective reference for the future development of Yutong bus, but also provide a reference for the performance improvement of other manufacturing enterprises.