企业盈利能力评价指标的应用和探讨.docVIP

企业盈利能力评价指标的应用和探讨 摘要：企业盈利能力评价指标对企业利益相关者和投资者来说至观重要。该指标通过专门的分析方法来判断企业获取利润的能力，分析企业各环节的经营结果。但是，现行的企业盈利能力评价指标存在一定的局限性:销售利润率中的收入与费用无法实现配比原则；总资产净利率中的债权人和股东的收益未明确区分，容易混淆；现行盈利能力评价指标注重资产负债表和利润表，却唯独忽略了现金流量表等。传统的杜邦分析体系也存在种种缺陷：缺少对现金流量表的分析；无法反映上市公司重要的财务指标；偏重企业短期收益等。针对上述的种种不足，本论文以罗莱家纺的财务报表为例，运用完善后的盈利能力评价指标和财务分析体系，对其在企业的应用和有效性进行探讨和研究。9307 关键词：盈利能力评价指标；杜邦分析法；财务分析体系；净资产收益率 Application and Discussion of Current Profitability Evaluation Index Abstract: Profitability evaluation index is of great significance to stakeholders and investors. Using this index in some analysis methods, through analysis and judgment to identify whether enterprises can profit, it is also useful for each link of enterprise operation result analysis. However, profitability evaluation index of current enterprise has some limitations: income and cost of sales profit rate cannot reach matching principle; net interest rate in the total assets of the creditors and shareholders are not clearly differentiated, easily confused; current profitability index put too much attention on the balance sheet and income statement, but ignore the cash flow statement. There are many defects of traditional DuPont analysis system: Lack of analysis of the cash flow statement；It cannot reflect important financial index of the listing Corporation；Pay too much attention on short-term profit .Aiming at the above shortcomings; we take financial statements of LUOLAI HOME Textile Company Limited as an example, using the improved profitability index and system of financial analysis in order to make discussion and researches on the application and effectiveness of the enterprise. （一）上海罗莱家纺股份有限公司的简介10 （二）运用完善后的盈利能力评价指标10 1、销售利润率 10 2、成本费用利润率11 3、总资产净利率 12 4、销售收入现金率12 5、总资产现金回收率13 6、筹资能力率13 7、每股收益14 （三）提高盈利能力的相关建议15 结论16 致谢17 参考文献18 引言 企业盈利能力评价指标是财务分析的重点，是营运能力分析的依据，也是偿债能力分析的有力保障。随着全球经济一体化，盈利能力评价指标在公司的地位越来越重要。无论是公司经营管理者还是投资人，都非常关注盈利能力评价指标的变动趋势和未来发展。 对于债权人而言，通过出让资金使用权来获取利息收入，进行盈利能力分析的目的是考察并保证其债权的安全性；对于投资人而言，通过股利和股票价格上涨的差价收入来获取更多的收益，进行盈利能力分析