河南神火煤电股份有限公司盈利能力分析-会计-毕业论文.docxVIP

摘 要 经济发展的进程中，企业的经营环境面临着全球经济一体化的挑战。在激烈的竞争中，企业生产经营的能力对于企业的生存发展和持续经营尤为重要。因此，良好的盈利能力是企业能够在行业中获得竞争优势的关键。 煤电行业一直是我国能源供给的基础行业，我国的煤炭资源相当丰富，包括种类众多。但是由于复杂地理环境及煤电行业供求矛盾问题，影响了经济的发展。基于此，文章以煤电行业面临的挑战和风险为研究背景，以河南神火煤电股份有限公司为例，对企业盈利能力的相关指标分析得出企业经营存在的问题及原因，并提出改善措施。具体来讲，文章应用杜邦分析理论及盈利能力相关指标分析，参考国内外相关研究文献，将财务盈利能力分析应用于企业，对该企业的盈利能力进行深入研究，进一步探究煤电效益影响因素，指出了企业在盈利能力方面存在收益分配不合理、日常经营活动资金监控不足和公司成本控制缺乏战略观念等问题。 文章最后通过分析提出优化企业未来发展战略、强化成本控制、完善公司内部管理流程和提升资金运转效率等改善措施。期望能为煤炭企业在生产经营中做出科学，准确的决策提供一些有效的建议，从而推进煤炭行业的发展。 关键词：净资产收益率；盈利能力；杜邦分析 Abstract In the process of economic development, the business environment of enterprises is facing the challenge of global economic integration. In the fierce competition, the ability of enterprise production and operation is particularly important for the survival and development of enterprises and continuous operation. Therefore, good profitabilty is the key for enterprises to gain competitive advantages in the industry. Coal power industry has always been the basic industry of energy supply in China .But because of the complex geographical environment and the coal electricity industry supply and demand contradiction question, affects the national economy development. Based on this, the paper takes the challenges and risks faced by the coal power industry as the research background, Take the Henanshenhuo coal power joint stock limited company as an example. This paper analyzes the relevant indicators of enterprise profitability, finds out the existing problems and causes in enterprise operation, and puts forward Suggestions for improvement. Specifically, this paper application of du pont analysis theory and related parameters of profitability analysis, reference for relevant research literature at home and abroad, the financial profitability analysis is applied to the enterprise, to conduct the thorough research to the profitability of the enterprise, further to explore the factors affecting coal benefit, point out the existing income distribution enterprises in term