鋁行业部分上市公司2007年经营业绩分析.docVIP

目录 摘 要 1 Abstract 2 绪论 3 一、我国上市公司经营业绩评价指标体系 3 二、上市公司经营业绩评价指标的选取 4 三、实例分析 5 （一）2007年行业状况 5 （二）公司概况 6 （三）2007年经营业绩分析 7 结论 13 致谢 15 参考文献 16 摘 要 2007年，对于中国的证券市场投资者来说，注定是不平凡的一年。2007, to Chinas securities market investors, is bound to be an extraordinary year. With the continuous growth of Chinas securities market, stock investment in China has become the main way to investors. Stocks and the quality of listed companies closely related to the operating results: shares of listed companies and the quality of the operating results of closely related investors can reduce the performance of the investment risk and enhance investment income, and enterprises can make a decision based on performance analysis and adjustment of the production plan, therefore, the operating results of listed companies to assess is particularly important. The operating results of listed companies can be reflected through the annual report of the financial data. This article has been selected the main business income, the main business cost ratio, the main business profit margins, equity ratio, long-term debt ratio, the ratio of assets and liabilities, net capital gains rate, liquidity ratio, quick ratio, accounts receivable turnover Rate, inventory turnover rate, earnings per share of these indicators Jiaozuo Wanfang, Yunlvgufen, Zhongfu Industry Co., Joinworld and Chinalco five listed companies in 2007 to the operating results of analysis and evaluation. Key Words: Operating results; Aluminum Industry; Evaluation 我国铝行业部分上市公司2007年经营业绩分析 绪论 经营业绩，也可称经营成果，指经济实体在一定时期内利用其有限资源从事经营活动所取得的成果。我国的上市公司起源于1990年，从1991年上海证券交易所、深圳证券交易所的成立到目前为止已有十几年的发展历史了。深沪股市开市的十余年来，我国证券市场经历了无数的跌宕起伏与峰回路转，逐渐走向成熟与规范。2006年以来，伴随着股权分置改革的成功，我国证券市场走出了自2001年以来的低迷行情，规模迅速扩张。截至2007年底，我国上市公司总数达到1550家，沪深两市股票市场总市值已达32.71万亿元，已进入二级市场流通的市值9.31万亿元，投资者开设的有效证券账户总数达到9200万户。随着我国证券市场规模迅速增长、结构不断优化以及上市公司数量的不断增加，整个市场的投资理念也发生了巨大变化，盲目炒作股票的现象有了很大改观，因此，如何评价上市公司的经营业绩成为股东、债权人和公司员工关心的重要问题。如何正确、公允的评价上市公司的经营业绩，成为财务分析人员的重要工作。本文将以有色金属行业中的几个上市公司为例，对其2007年的经