| In the competition of national comprehensive strength,the strategic significance represented by cultural soft power is becoming increasingly prominent.As one of the representatives of cultural soft power,the film and television industry plays a role not only in the economic field,but also greatly affects the value orientation of the movie-watching population.In the face of an increasingly complex market competition environment and consumers’ growing demand for cultural consumption,China’s film and television enterprises need to consider how to maintain a favorable competitive advantage to cope with the pressure of the external environment.Therefore,in order to better evaluate the company’s business results and enhance the rationality of managers’ business decisions,film and television companies should correctly analyze and evaluate the financial performance of enterprises,so as to find defects in the operation and management process,and propose reasonable solutions to further enhance core competitiveness.In addition,in the process of financial performance evaluation,enterprises should be scientific and reliable-oriented,and choose appropriate evaluation methods based on the actual situation of enterprises and industry characteristics to obtain more convincing results.Compared with the traditional financial performance evaluation method,the factor analysis method makes the evaluation results more objective and reliable because of its objective empowerment and simplified analysis,so this study uses the factor analysis method as a means to analyze the financial performance of film and television enterprises.This paper takes the overall development status of the film and television industry as the research background,fully sorts out the relevant research results of the predecessors,selects the light media company as the research object,and conducts an in-depth analysis of its financial status.Subsequently,this paper selects 17 factors from the financial indicators of Light Media Company as the research object,and uses the factor analysis method to construct a new set of financial performance evaluation system,scores the company’s financial performance through horizontal and vertical comparative analysis,and comprehensively evaluates the financial performance level of Light Media Company according to the analysis results.Research shows that the financial performance level of Enlight Media is in the middle and upper reaches of the entire film and television industry,and its actual operation has problems such as high operating costs,negative growth in operating net profits,low asset turnover efficiency,and insufficient solvency.Question This paper puts forward four optimization suggestions: maintaining core competitive advantages,strengthening cost management,improving asset turnover efficiency,and optimizing capital structure,and makes an outlook for the future development of the film and television industry. |