| In 2017 and 2020,the government successively issued the 13 th Five-Year Plan for the Development of paper Industry,the 14 th Five-Year Plan and the 2035 Vision Target Outline,which also put forward four new development goals for the paper industry,namely,adjusting the pulp structure,expanding the product scale,adhering to energy conservation and emission reduction,and optimizing the enterprise structure.In order to meet the new goals and achieve sustainable development on this basis,the company needs to find ways to improve its financial performance from all aspects.With the development and deepening of the capital market,all kinds of stakeholders will more or less have an impact on enterprise performance.Therefore,more and more managers begin to pay attention to how to balance all stakeholders.In order to improve the business performance of the enterprise,it is necessary to balance the interests of the enterprise and stakeholders,pay attention to the needs of stakeholders,and let all stakeholders participate in the company.Therefore,from the perspective of various stakeholders,it is very necessary to analyze and evaluate the financial performance of J Paper Company.The first part of this thesis mainly describes the relevant research background,research significance,as well as the literature related to stakeholders and enterprise financial performance evaluation.The second part mainly introduces the theoretical basis of this thesis,namely stakeholder theory,principal-agency theory and corporate social responsibility theory.In the third part,the main introduction the current situation of J company’s financial performance,the scope of stakeholders of J Company and the possible influence of stakeholders on financial performance.The fourth part is to construct the financial performance appraisal model of company J with the method of factor analysis and entropy valuation,and select the quarterly financial data of Company J in recent 6 years according to this model for in-depth analysis,and find that the main factors affecting Company J’s financial performance are shareholders,suppliers,society and government.The fifth part is based on the above analysis results,put forward targeted suggestions: first,fully consider the impact of employees and suppliers on operating costs,strengthen cost control;Second,strengthen the concept of tax payment according to law,strengthen the awareness of honest tax payment;Third,strengthen the enterprise fund management,enhance the awareness of fund management,improve the company’s fund management system;Fourth,we should actively respond to public welfare activities and shoulder social responsibilities.The sixth part is the summary of this article and the prospect of future study. |
