摘 要随着信息时代的发展和企业之间竞争的加剧，分析企业的发展能力显得越来越重要。通过分析企业的发展潜能，有利于预估其未来的成长趋势，对企业创造股东价值的程度进行准确判断，发掘企业进步的重要影响因素，制定并完善金融和发展战略，以推动企业的可持续发展。除此之外，还有利于准确定位企业的盈利能力，促进企业活力的提高，提高资本利用效率，提高企业竞争力，获得更多利益，从而做出正确的经营决策。本文通过金蝶软件（中国）有限公司 2016-2019 年的财务报表，对该公司的发展能力进行分析，通过分析该公司的营业收入增长率、总资产增长率、营业利润增长率、资本保值增值率、资本积累率五项指标，对该公司的发展情况有了清晰的了解，发现该公司发展能力方面存在产品缺乏差异性优势、基础管理不完善、人员流动性高、人才储备不足、企业云转型导致的经营利润降低等问题。同时，结合该公司的实际情况提出加强基础管理、建立完善的员工绩效和培训机制、提高产品差异性、加速企业云转型等措施，进一步提高该公司的发展能力，对公司的可持续发展具有重要意义。关键词：财务报表；营业收入；营业利润AbstractUnder the circumstances of the development of information age and the intensification of enterprises’ competition, it attaches more importance to analyze the development ability of enterprises. By analyzing the development potential of an enterprise, it is helpful to predict its future growth trend, accurately judge the degree to which the enterprise creates shareholder value, explore the important factors affecting the enterprise's progress, formulate and improve financial development strategies to promote the sustainable development of the enterprise. In addition, it is also conducive to accurately positioning the profitability of enterprises, promoting the improvement of enterprise vitality, improving the utilization efficiency of capital, improving the competitiveness of enterprises, and obtaining more benefits, so as to make the right business decisions.This article analyzes the five indicators of Kingdee Soft...
