基于杜邦财务分析体系的哈药集团盈利能力研究-.doc

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT IV 基于杜邦财务分析体系的哈药集团盈利能力研究 摘 要 传统的企业盈利能力分析只从独立的财务指标对盈利能力来分析，没有把各项指标整合在一块。以至于无法形成一个完整的盈利能力分析框架。而杜邦财务分析体系通过权益报酬率将数个财务指标有机地结合起来，形成完整的分析体系，有助于企业管理者更加清晰地看到权益报酬率的影响因素，以及销售利润与总资产周转率的关系，为管理者提高企业盈利能力指明前进方向。本文通过杜邦财务分析体系的盈利能力对哈药集团进行分析,对哈药集团近三年的经营状态进行了分析。 本文首先简单介绍了哈药集团的背景，行业现状和公司战略；然后概述了杜邦分析体系的含义和内容；其次，通过运用杜邦分析体系来对哈药集团2014年至2016年的盈利状态进行分析，发现其中存在的问题；最后根据哈药集团存在的问题提出相关建议。 关键词：哈药集团；杜邦财务分析体系；盈利能力 Abstract The traditional enterprise profitability analysis only a single financial index to the profit ability analysis and evaluation, no financial indicators of organic combination. It can not form a complete profitability analysis framework. And the DuPont financial analysis system through the return on equity will be several to evaluate the operational efficiency and financial ratio the status of the enterprise according to their internal links organically, form a complete index system to help managers to see more clearly the determinants of the return of equity, debt ratio relationship between, for managers to take measures. High level of profitability of enterprises specified path. The profitability of this system were analyzed by DuPont financial analysis of Harbin Pharmaceutical Group, Harbin Pharmaceutical Group of nearly three years of operation were analyzed. This paper first introduces the background of Harbin Pharmaceutical Group, industry and company strategy; then summarizes the meaning and content of DuPont analysis system; secondly, through the use of DuPont analysis system of Harbin Pharmaceutical Group from 2014 to 2016 earnings were analyzed, found the existing problems; finally according to the Harbin Pharmaceutical Group existing problems and puts forward related suggestions. Keywords: Harbin pharmaceutical group; Dupont financial analysis system; profitability 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc480970100 1 绪论 PAGEREF _Toc480970100 \h 1 HYPERLINK \l _Toc4809701