Research On Huaqiang Fangte's Financial Performance Evaluation Based On The Perspective Of Five Elements Of Profit Model

Benefiting from the improvement of people's living standards and the dividend of national cultural tourism policy,China's cultural tourism industry has entered a golden period of development.In this context,a variety of theme park operators have sprung up,but there are still some enterprises in the fierce competition in the tourism market because of the low efficiency of the profit model.How to evaluate the financial performance of the enterprise effectively combined with the profit model of the enterprise,and put forward the targeted suggestions has become a practical problem in front of the theme park operation enterprises.Huaqiang Fangte,as a "rising star" in China's cultural tourism industry,has a good development trend at present,but there are also some problems in its development,such as the narrow profit point of the enterprise,which limits the long-term development of the company.Based on this,after sorting out the basic situation and profit model of Huaqiang Fangte,this paper selects the relevant indicators from the five dimensions of profit point,profit leverage,profit source,profit barrier and profit home,and combines the financial statement data of Huaqiang Fangte from 2015 to 2019 in recent five years,uses the comparative analysis of financial indicators and AHP fuzzy comprehensive evaluation method to analyze the financial performance of Huaqiang Fangte Evaluate to.At the same time,Songcheng performing arts and OCT a are selected as the benchmark enterprises in the theme park industry.After sorting out the basic situation and profit model elements of Songcheng performing arts and OCT a,the comparative analysis of financial indicators and AHP fuzzy comprehensive evaluation method are used for horizontal comparative analysis and evaluation.The results show that the efficiency of Huaqiang Fangte enterprise's profit model is good,and its financial performance is constantly optimized,but there is still a gap compared with benchmark enterprises in the same industry.Huaqiang Fangte has outstanding advantages in creative R & D,market coverage,operating revenue,etc.,but there are also many problems,such as narrow income channels,low corporate liquidity ratio and unsatisfactory marketing efficiency.On the basis of the evaluation results,the paper puts forward some targeted suggestions for Huaqiang Fangte,such as optimizing marketing means and expanding enterprise profit points.