企业盈利能力与营运能力分析-以浙江新和成股份有限公司为例.docVIP

PAGE PAGE II 企业盈利能力与营运能力分析-以浙江新和成股份有限公司为例 摘要：盈利能力是企业获取利润的能力，即企业的资本或资产增值的能力；营运能力是指企业的经营运行能力，即企业各资产的使用效率。因此企业的盈利能力和营运能力的分析不仅为企业的运营提供指导，同时也影响着投资者及债权人们的决策。本文以浙江新和成股份有限公司为例，从资产净利率、股东权益报酬率、总资产周转率等各项指标入手，剖析企业的盈利能力与营运能力，指出问题并提出意见。 关键词：盈利能力；营运能力；财务分析 Corporate Profitability and Trading Analysis ——A Case Study of Zhejiang NHU Co., Ltd. Abstract: The profitability of the enterprise is the ability to obtain profits, operating ability refers to the ability to run enterprise business, and the efficiency of business of each asset. Therefore, analysis of corporate profitability and operational capabilities not only provide guidance to business operations, but also affect their decision-making of investors and creditors. In this paper, Zhejiang NHU Co., Ltd., for example, starting from the indicators assets net profit margin, return on equity, total asset turnover, etc., analyze corporate profitability and operational capabilities, point questions and provide opinions. Key words: profitability; operating ability; financial analysis  目 录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc387527133" 1 引 言 PAGEREF _Toc387527133 \h 1 HYPERLINK \l "_Toc387527134" 2 企业简介 PAGEREF _Toc387527134 \h 1 HYPERLINK \l "_Toc387527135" 3 企业盈利能力分析 PAGEREF _Toc387527135 \h 2 HYPERLINK \l "_Toc387527136" 3.1 盈利能力概念 PAGEREF _Toc387527136 \h 2 HYPERLINK \l "_Toc387527137" 3.2 研究意义 PAGEREF _Toc387527137 \h 2 HYPERLINK \l "_Toc387527138" 3.3 盈利能力分析 PAGEREF _Toc387527138 \h 2 HYPERLINK \l "_Toc387527139" 3.3.1 资产经营盈利能力 PAGEREF _Toc387527139 \h 2 HYPERLINK \l "_Toc387527140" 3.3.2 资本经营盈利能力 PAGEREF _Toc387527140 \h 4 HYPERLINK \l "_Toc387527141" 3.3.3 商品经营盈利能力 PAGEREF _Toc387527141 \h 7 HYPERLINK \l "_Toc387527142" 3.3.3 上市公司盈利能力 PAGEREF _Toc387527142 \h 8 HYPERLINK \l "_Toc387527143" 4 企业营运能力分析 PAGEREF _Toc387527143 \h 10 HYPERLINK \l "_Toc387527144" 4.1 营运能力概念 PAGEREF _Toc387527144 \h 10 HYPERLINK \l "_Toc387527145" 4.2 研究意义 PAGEREF _Toc387527145 \h 10 HYPERLINK \l "_T