云南白药盈利能力分析修改3.doc

中文摘要 随着经济的发展、现代企业制度的建立、公司制企业的出现，现代财务报表分析的领域不断扩展。本着改善企业内部管理服务的目的，财务报表分析由外部分析变为内部分析和外部分析相结合，财务报表分析在资本市场、企业重组、绩效评价、企业评估等领域的应用越来越广泛。盈利能力分析是财务报表分析的重要组成部分，是各利益相关者关注的重点。医药行业是关系民生的重要领域，医药行业竞争也日趋激烈，云南白药在医药行业中处于较好的发展状态，也面临资产优化的巨大机遇。本文选择云南白药集团股份有限公司为例，对其盈利能力进行一定的分析与评价，探讨盈利能力分析的方法，使相关财务信息能够更好的为内外部使用者服务。 关键词：云南白药，盈利能力，分析 Abstract With the developpment of ecolomy , the establishment of modern enterprise system,and the emergence of corporate enterprises,the field of modern financial statement analysis is expanding. With the purpose of improving the service of the internal management , financial statement analysis by external analysis have graduated into the combination of internal analysis and external analysis , the application of financial statement analysis is more and more extensive in the areas of the capital markets, corporate restructuring, performance evaluation and enterprise evaluation. Profitability analysis is an important component of financial statements analysis and all stakeholders focus on it. Pharmaceutical industry is an important area affecting peoples livelihood and the competition has intensified in recent years, YunNan BaiYao Group is in a better state of development in the industry and facing with tremendous opportunities for asset optimization. This paper uses Yunnan Baiyao Group for example, to make analysis and evaluation of its profitability and explore the method of profitability analysis,then we can provide a better service for internal and external users by the relevant financial information. Key words ：Yunnan Baiyao，Profitability，Analysis 目 录 一．文献综述…………………………………………………………………… 1 （一）财务报表分析的含义 ……………………………………………… 1 （二）国外研究综述 ……………………………………………………… 1 （三）国内研究综述 ……………………………………………………… 2 二．企业盈利能力分析概述…………………………………………………… 3 （一）盈利及盈利能力的概念 …………………………………………… 3 （二）盈利能力分析的目的和作用 ……………………………………… 3 （三）盈利能力分析的具体内容和指标选择 …………………………… 4 三．云南白药基本情况介绍…………………………………………………… 4 （一）公司概况 …………………………………………………………… 4 （二）行业状况分析 ……………………………………………………… 5 （三）云南白药在行业中的地位 ………………………………………… 6