基于杜邦分析体系下垃圾发电行业财务分析.docxVIP

基于杜邦分析体系下垃圾发电行业财务分析 摘要 杜邦分析法是一种综合分析企业财务状况的分析方法，根据几种财务比率指标之间的关系建立分析指标体系，将企业净资产收益率逐级分解为销售净利润率、总资产周转率和权益乘数，从而分析比较企业的财务状况和经营成果。当前社会下，随着人类的发展，自然资源越来越匮乏，只有发现新能源或者在现有的能源中更加有效益的利用，才能有更长远的发展。垃圾发电行业是环保类型的新兴行业，前景非常可观，中国人口基数庞大，全国每天因为垃圾造成的损失都非常巨大，如果将这些垃圾综合利用可以创造更多的经济效益，市场发展空间巨大。本文基于杜邦分析体系，以旺能环境、伟明环保和雪浪环境这三家垃圾发电企业近5年年度财务报表为研究对象，分析财务报表找到影响企业经营状况和经营成果的因素，为财务报告使用者提供参考，并针对企业所存在的问题，尝试性的提出相应的改进建议。 关键词：杜邦分析法 总资产周转率 净资产收益 垃圾发电行业 Financial Analysis of Waste Power Generation Industry Based on DuPont Analysis System Abstract DuPont analysis method is a comprehensive analysis method for analyzing the financial situation of enterprises. Based on the relationship between several financial ratio indicators, an analysis index system is established, and the return on net assets of enterprises is decomposed into net profit margins, total asset turnover rates, and equity multipliers. To analyze and compare the financial situation and operating results of the enterprise.With the development of human beings, natural resources are increasingly scarce. Only the discovery of new energy sources or the more efficient use of existing energy sources can make long-term development possible.Garbage generation is a new type of environmentally friendly industry. The prospects are very impressive. Chinas population is huge. The daily losses caused by garbage in the country are very huge. If these garbage are used together to create more economic benefits, the market has great room for development.Based on DuPonts analysis system, this paper studies the annual financial statements of the three waste power generation enterprises: wangneng environment, weiming environmental protection and snow wave environment, and analyzes the financial statements to find the factors that affect the operating conditions and operating results of the enterprises, providing reference for the users of the financial reports. In order to solve the problems existing in enterprises, some suggestions for improvement are put forward.