毕业论文-东风汽车股份有限公司盈利能力分析 下载本文

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毕业论文 中兴通讯股份有限公司 题 目 盈利能力分析

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二 〇 一六年五月十八日

黑龙江财经学院毕业论文(设计)

东风汽车股份有限公司盈利能力分析

摘要

自改革开放以来,我国的经济取得了突飞猛进的发展,随着市场经济的体制进一步完善,财务环境也随之发生了非常大的变化。中国在全球汽车产业中的地位也逐渐上升,汽车产业已经成为中国经济的支柱产业,对经济的发展和经济结构的调整都发挥着越来越重要的作用。众所周知,东风汽车股份有限公司是中国汽车行业三大集团之一,是汽车产业具有代表性的企业。盈利能力分析是企业财务分析的重点,也是我们分析一个企业的营运状况不可缺少的环节。本文论述了盈利能力分析的目的、盈利能力分析的内容,分析了影响企业盈利能力的主要因素及影响企业盈利能力的其它因素,以公司财务管理和财务报表分析的有关理论为依据,本文通过分析财务数据,详细的解释了东风股份有限公司的盈利能力对该企业运营状况的影响,以及需要采取怎样的措施和方法来提高企业的盈利能力,从而使该企业得到更好、更快的发展。

关键词:东风汽车股份有限公司;盈利能力;企业营运状况;财务数据

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黑龙江财经学院毕业论文(设计)

Analysis of Profitability of DongFeng Motor Limited by Share

Ltd

Abstract

Since the reform and opening up, China's economy has achieved rapid development, with the market economy system to further improve, the financial environment has also been a very big change. China's position in the global auto industry has gradually increased, the automobile industry has become the pillar industry of China's economy, the economic development and the adjustment of the economic structure are playing an increasingly important role. As is known to all, Dongfeng Automobile Limited by Share Ltd is one of the three major groups in the Chinese auto industry, which is a representative enterprise in the automobile industry. Profitability analysis is the focus of enterprise financial analysis, but also our analysis of an enterprise's operating condition is an indispensable link. This paper discusses the purpose of profitability analysis, the analysis of the main factors affecting the profitability of enterprises and other factors, the company's financial management and financial statement analysis of the relevant theory, this paper analyzes the financial data, explain the profitability of the company, and the need to take measures and methods to improve the profitability of enterprises, so that the enterprise can get better and faster development.

Key words:dongfeng automobile Co.LTD; profitability;companies operating condition; financial data

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黑龙江财经学院毕业论文(设计)

目录

摘要 目录 绪论

I I 1

Abstract ................................................................ II

1 盈利能力分析基本理论概述 .............................................. 2

1.1 盈利能力的含义 ................................................... 2 1.2 盈利能力分析的作用及指标 ......................................... 2

1.2.1 盈利能力分析的作用 ......................................... 2 1.2.2 盈利能力分析的指标 ......................................... 2

2 资本经营盈利能力分析 .................................................. 3

2.1 资本经营盈利能力因素分析 ......................................... 3

2.1.1 现金流量指标对资本经营盈利能力的补充 ....................... 4 2.2 资产经营盈利能力分析 ............................................. 5

2.2.1 资产经营盈利能力因素分析 ................................... 5 2.2.2 现金流量指标对资产经营盈利能力的补充 ....................... 6 2.3 商品经营盈利能力分析 ............................................. 7

2.3.1 收入利润率分析 ............................................. 7 2.3.2 成本利润率分析 ............................................. 8 2.3.3 现金流量指标对商品经营盈利能力的补充 ....................... 9 2.4 与股市相关的盈利能力分析 ......................................... 9

2.4.1 每股收益分析 ............................................... 9 2.4.2 普通股权益报酬率分析 ...................................... 11 2.4.3 股利发放率分析 ............................................ 11 2.4.4 价格与收益比率分析 ........................................ 12 2.4.5 托宾Q指标分析 ............................................ 13 2.4.6 现金分配率指标分析 ........................................ 13 2.4.7 每股经营现金流量指标分析 .................................. 14

3 对东风汽车股份有限公司盈利能力评价及其对策 ........................... 15

3.1 总体情况分析 .................................................... 15 3.2 公司优势 ........................................................ 15 3.3 存在问题及建议 .................................................. 16

3.3.1提高销售获现能力 ............................................ 16 3.3.2 努力降低成本费用,增加企业利润 ............................ 16

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