会计学院知识库

党的二十大报告明确提出,“高质量发展是全面建设社会主义现代化国家的首要任务”。作为健康产业的重要组成部分，体育产业更需树立高质量发展的价值导向。随着体育产业政策红利释放和大众体育渗透率提升，引领体育经济发展的关键微观个体，即体育用品制造企业在迎来了新的发展历史机遇的同时，也面临着如何开启自身高质量发展进程的挑战。

本文选取我国体育用品制造企业安踏体育为研究案例，聚焦于其综合绩效，指出其在高质量发展视角审视下可能存在的问题。首先，构建多维度的绩效评价指标体系，包括高质量发展的6个维度31个指标；其次，采用熵权TOPSIS法对案例企业的综合绩效进行分析和评价。结果表明，在2017-2021年间，安踏体育尽管在规模上实现了营业收入的翻倍，但以高质量发展指标来衡量尚存在库存短期承压可能引发的经营风险、科技力量薄弱导致的产品创新不足，以及消费者对品牌认知不足而使广告费效率低等问题。本文最后指出，安踏体育还需通过数据协同的实现，提高运营效率；加大研发投入，增强产品的专业性；实施精准营销，提高品牌的认知度，才能切实提升自身的综合绩效，从而保障企业运行符合高质量发展的要求。

The report of the 20th National Congress of the Communist Party of China clearly stated that "high-quality development is the primary task of building a socialist modern country in an all-round way". As an important part of the health industry, the sports industry should establish a value orientation of high-quality development. With the release of sports industry policy dividend and the increase of mass sports penetration rate, the key micro individuals leading the development of sports economy, namely sports goods manufacturing enterprises, are facing the challenge of how to start the development process of their own height and quality while welcoming new historical opportunities for development.

This paper selects Anta Sports, a sports goods manufacturing enterprise in China, as a research case, focusing on its comprehensive performance and pointing out the possible problems under the perspective of high-quality development. First, build a multi-dimensional performance evaluation index system, including 6 dimensions and 31 indicators of high-quality development; Secondly, the entropy weight TOPSIS method is used to analyze and evaluate the comprehensive performance of the case enterprise. The results show that, in 2017-2021, although Anta Sports doubled its operating income in terms of scale, there are still operating risks measured by high-quality development indicators due to short-term pressure on inventory; Insufficient product innovation and weak scientific and technological strength; Blurred brand image and low efficiency of advertising expenses. Finally, this paper puts forward some possible suggestions for improvement: to achieve data collaboration and improve operational efficiency; Increase R&D investment and enhance product specialization; Implement precision marketing and improve brand awareness.