秦达建材有限公司盈利能力分析与研究评价.docVIP

PAGE 30 摘 要 中国的建筑材料产业已经形成了比较完整的产业体系，既拥有着完整的产业体系，又面临着基本的产品和国内国际市场，成为世界知名的建筑材料制造大国。同时，通过科技创新，加快产业链的扩大和产业的高速化，提高国际和国内市场建筑材料产业的竞争力。随着产业结构和产业技术水平的革新发展，中国在某些地区的建筑材料产业开始在世界的主要层次上进行建造，并进入了建筑材料产业的制造和同步发展阶段。 建材行业的经济活动总体上是稳定的，表现出稳定变化的经营特点。在这方面，材料工业以推进供给结构改革为重点，以环境保护等综合手段控制产业结构调整和生产能力释放，努力保持市场供求动态平衡，比如在生产、质量、峰值偏差等共同作用下，努力去保持市场供求的动态平衡。另一方面，过容量等结构矛盾并没有得到有效缓和。市场需求下降和企业生产力不足依然是个问题，行业压力很大。 本文旨在针对建材行业的发展特点，结合我国的基本国情，以秦达建材有限公司为研究对象，通过对该公司财务数据的全面，研究秦达建材公司目前盈利能力水平及其影响因素，并为企业改进其盈利能力提出相应的对策建议，从而促进企业的经营和发展。 关键词：盈利能力；利润表分析；净资产收益率；总资产报酬率 ABSTRACT China's?building?materials?industry?has?formed?a?complete?industrial?system?with?complete?categories,?basic?supporting?products?and?facing?both?domestic?and?international?markets.?At?the?same?time,?through?ientific?and?technological?innovation?to?accelerate?the?extension?of?the?industrial?chain?and?industrial?upgrading,?to?enhance?the?competitiveness?of?the?building?materials?industry?in?the?international?and?domestic?markets.?The?innovative?development?in?the?original?industrial?structure?and?the?level?of?industrial?technology?and?equipment?has?made?China's?building?materials?industry?take?the?lead?in?some?fields?in?the?world,?China's?creation?has?emerged,?the?building?materials?industry?has?entered?the?stage?of?simultaneous?development?of?manufacturing?and?creation. The?economic?operation?of?the?building?materials?industry?has?been?stable,?which?is?characterized?by?steady?and?variable?operation.?On?the?one?hand,?this?is?because?the?building?materials?industry?in?recent?years?to?promote?supply?structural?reform?as?the?focus,?in?the?environmental?protection,?quality,?peak?shift?production?and?other?comprehensive?means?to?work?together,?committed?to?industrial?structure?adjustment?and?control?capacity?release,?efforts?to?maintain?the?dynamic?balance?of?market?supply?and?demand.?On?the?other?hand,?severe?overcapacity?and?other?structural?problems?have?yet?to?be?effectively?alleviated.?The?problems?of?declining?market?demand?and?insufficient?endoge