铝行业部分上市公司2007年经营业绩分析.docVIP

PAGE PAGE 16 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc197277779 摘 要 PAGEREF _Toc197277779 \h 1 HYPERLINK \l _Toc197277780 Abstract PAGEREF _Toc197277780 \h 2 HYPERLINK \l _Toc197277781 绪论 PAGEREF _Toc197277781 \h 3 HYPERLINK \l _Toc197277782 一、我国上市公司经营业绩评价指标体系 PAGEREF _Toc197277782 \h 3 HYPERLINK \l _Toc197277783 二、上市公司经营业绩评价指标的选取 PAGEREF _Toc197277783 \h 4 HYPERLINK \l _Toc197277784 三、实例分析 PAGEREF _Toc197277784 \h 5 HYPERLINK \l _Toc197277785 （一）2007年行业状况 PAGEREF _Toc197277785 \h 5 HYPERLINK \l _Toc197277786 （二）公司概况 PAGEREF _Toc197277786 \h 6 HYPERLINK \l _Toc197277787 （三）2007年经营业绩分析 PAGEREF _Toc197277787 \h 7 HYPERLINK \l _Toc197277788 结论 PAGEREF _Toc197277788 \h 13 HYPERLINK \l _Toc197277789 致谢 PAGEREF _Toc197277789 \h 15 HYPERLINK \l _Toc197277790 参考文献 PAGEREF _Toc197277790 \h 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。随着我国证券市场的不断壮大，股票投资已经成为我国投资者的主要途径。股票的质量与上市公司的经营业绩密切相关，投资者可以通过业绩分析降低投资风险，提高投资收益；而企业则可以根据业绩分析做出决策和生产计划的调整，因此，对上市公司经营业绩进行评估显得尤为重要。上市公司的经营业绩可以通过年报中的财务数据反映出来。因此本文选取了主营业务收入、主营业务成本比率、主营业务利润率、股东权益比率、长期负债比率、资产负债率、净资产收益率、流动比率、速动比率、应收账款周转率、存货周转率、每股收益这几个指标对焦作万方、云铝股份、中孚实业、新疆众和以及中国铝业5上市公司2007年的经营业绩进行分析评价。 关键词：经营业绩 铝行业 评价 Abstract 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 inc