格力公司盈利能力分析 毕业论文.docx

摘 要 财务报表分析，是以财务报表为主要依据，对经济活动与财务收支情况进行全面、系统的分析。盈利能力分析指标是财务分析的重要方面，所有者最为关注，也是企业经营者和债权人一定关注的。对于企业盈利能力的反映，力求客观、全面、准确。企业的盈利水平，是衡量企业经营业绩的重要指标；也是投资人正确决定其投资去向，判断企业能否保全其资本的依据；债权人要通过盈利状况的分析准确评价企业债务的偿还能力，控制信贷风险。本次是对格力电器公司2011年、2012年、2013年度财务报表盈利能力分析。通过分析反映盈利能力的各项指标，评价公司过去以及现在的经营成果、财务状况等盈利能力,了解公司过去的经营业绩，衡量公司目前的财务状况并且预测公司未来的发展趋势。关键词 ：盈利能力；财务指标AbstractFinancial statement analysis, based on the financial statements as the main basis, of economic activity and financial revenues and expenditures of comprehensive and systematic analysis. Profitability analysis index is an important aspect of financial analysis, the owner is the most attention, and the business operators and creditors must be attention. For a reflection of corporate profitability, try to be as objective, comprehensive and accurate. Enterprise's profit level, is the important indicators of enterprise operating performance; Is also the investors correctly determine your investment, as the basis of enterprise can preserve its capital; Through the analysis of profit accurate evaluation on whether the enterprise debt repayment ability, control credit risk. This is the gree electric company in 2011, 2012, 2013 annual financial statements profitability analysis. Through analysis reflect the profitability of each index, evaluation of company's past and present operating results, financial status, such as profitability, understand the company business performance in the past, measure a company's current financial situation and forecast the development trend of the future.Keywords:Profitability；Financial indicators目 录引 言1第一章 盈利能力分析理论概述21.1盈利能力的含义21.2盈利能力的作用21.3反映企业盈利能力的指标21.3.1净资产收益率31.3.2总资产报酬率31.3.3成本费用利润率31.3.4销售净利率41.3.5营业利润率41.3.6净利润现金比率4第二章 格力公司盈利能力分析52.1行业背景52.2公司简介52.3格力公司盈利能力分析62.3.1净资产收益率62.3.2总资产报酬率82.3.3成本费用利润率92.3.4 营业利润率102.3.5销售净利率112.3.6净利润现金比率12第三章 与其他企业进行比较143.1其他公司简介143.1.1海信公司简介143.1.2 美菱公司简介153.2 三家企业财务指标对比153.2.1净资产收益率153.2.2总资产报酬率163.2.3成本费用利润率183.2.4营业利润率193.2.5销售净利率203.2.6净利润现金比率21第四章 分析结果的概述和建议22