Research On Financial Performance Evaluation Of Bright Dairy Based On Stakeholder Theory

Food is the material basis for human survival,and its quality is particularly important.Dairy industry as a important part of the food industry,has research value.In recent years,with the rapid development of domestic economy,the consumption proportion and demand of domestic dairy products are increasing,the dairy market has made rapid development,and the competition in the industry is fierce.Dairy industry,as an important domestic industry,not only plays an important role in economic development,but also plays an important role in national health.At present,Chinese enterprises are facing three challenges: the challenge of global competition,the challenge of stakeholder demand and the challenge of performance breakthrough.How to improve the performance of enterprises by meeting the requirements of various stakeholders has been widely concerned.As the leading enterprise of dairy industry in China,the growth rate of Guangming Dairy has declined in recent years.Therefore,it is particularly important to study how Bright Dairy meets the interests of different interest groups and improves the level of financial performance.Based on stakeholder theory,this paper makes a deep analysis on the mechanism of stakeholders affecting the financial performance of dairy industry.Taking Guangming Dairy as an example,this paper expounds the present situation of financial performance of Guangming Dairy,and makes a longitudinal comparative analysis from four aspects: solvency,operating ability,profitability and growth ability by using financial indicators.Through the research on Guangming Dairy Industry based on stakeholder theory,this paper accurately evaluates the financial performance of Guangming Dairy Industry,takes stakeholder theory as the breakthrough point,selects the relevant financial indicators,uses factor analysis method to extract the main factors,makes a comprehensive analysis and ranking of the financial performance of the dairy industry,and draws the conclusion that the suppliers and customers are the main stakeholders of the financial performance of Guangming Dairy Industry.And put forward to ensure the reasonable rights and interests of creditors,improve employee satisfaction and other countermeasures.