杜邦分析法分析企业盈利能力—以神华集团为例-会计-毕业论文.docxVIP

杜邦分析法分析企业盈利能力—以神华集团为例 【摘要】 盈利能力就是一个企业所能获得利润的能力，这是一个评论企业获利能力强弱的标准。评估一家企业的盈利能力至关重要，但是评估方法很多，在以往的盈利分析中，一般仅分析某个与盈利相关的财务指标，并不能全面且详细的对企业盈利能力进行有效评估。本文将使用杜邦分析法作为分析企业盈利能力的标准，选择了著名煤炭企业神华集团作为研究目标，将其财务报表作为本次研究的依据，，寻找影响该企业盈利能力的因素，并对比该类型企业的大环境，从而提出有效的相关建议。本文有如下的几个部分：第一章：绪论。概述本次研究的背景、目的，讲述了迄今为止国内国外对杜邦分析研究的成果，并叙述了本文的整体研究结构。第二章：详细说明杜邦分析法的内容，包括主要研究内容和主要研究方法，以及其基本分析思路。第三章：将对神华集团的财务报表进行分析，介绍了神华集团的现状，对盈利能力指标精确计算罗列，加以分析，并较煤炭企业大环境进行对比。第四章：根据本次研究结果，就目前神华集团现盈利能力的现状，进行评价、提议。第五章：对本次研究的结论进行概括阐述。本文采用的研究方法是对神华集团进行纵向对比分析，将神华集团与同行业的平均水平进行比较。最为国内能源企业的佼佼者，神华集团是非常具有代表性，以神华作为研究对象，对其他同类企业也具有一定的启示。 【关键词】杜邦分析法 企业盈利能力 财务指标 PAGE 1 Dupont analysis method to analyze the profitability of enterprises - taking Shenhua group as an example 【Abstract】 Profitability is the ability of a company to make profits. This is a standard for evaluating the profitability of a company. Assessing the profitability of a company is critical, but there are many methods of assessment. In past profit analysis, only a certain profit-related financial indicator was generally analyzed, and the companys profitability could not be evaluated in a comprehensive and detailed manner. This article will use the DuPont analysis as a standard for analyzing the profitability of a company, select Shenhua Group, a well-known coal company, as its research objective, use its financial statements as the basis for this study, and look for factors that affect the profitability of the company and compare the types. The companys environment, and thus put forward relevant recommendations. This article has the following sections: Chapter 1: Introduction. The background and purpose of this study are summarized, and the results of the analysis of DuPont domestic and foreign researches so far are described, and the overall research structure of this article is described. Chapter II: Detailed description of DuPont analysis, including the main research content and the main research methods, as well as its basic analysis ideas. Chapter 3: The financial s