中煤能源盈利能力分析 定稿 论文模板.docxVIP

摘 要 ２１世纪是我国经济腾飞的重要时期，作为煤产量首屈一指的大国，煤炭为我国经济发展提供了首要的能源保障。本文以中国中煤能源股份有限公司上海交易所A股为研究对象，从资本经营能力分析、资产经营能力分析、商品经营能力分析和上市公司盈利能力分析四个方面，通过指标计算并应用差额分析、因素分析方法研究中煤能源的盈利能力，并应用了杜邦分析体系对其进行综合评价，发现制约其盈利的内因是产品结构和资本结构不合理、总资产周转率低和采购成本高等问题，为了能够在行业去产能浪潮中稳中求胜，本文提出相应的对策来帮助企业增强盈利能力，提高应对风险的能力。 关键词: 中煤能源；盈利能力分析；因素分析；差额分析；杜邦分析； ABSTRACT The ２１st century is an important period of Chinas economic take-off. As the leading power of coal production, coal provides the primary energy security for the economic development of our country.The article take China coal energy Limited, China Shanghai A-share market as the research object.It’s divided into four aspects including the capital operation ability analysis, assets operation ability analysis, product analysis and the ability to operate the listed company profitability analysis .Through calculating of index analysis ,which applied the balance-method, factor analysis method ,we study the profitability of the China coal energy, and also using the DuPont analysis system into comprehensive evaluation.We discover that the internal cause which is the limiting factor during its earnings is attributed to the not reasonable product structure and capital structure, low total assets turnover rate and the high purchasing cost. In order to be able to win safely in the tide of cutting capacity, this article puts forward the corresponding countermeasures to help enterprises to enhance profitability and improve the ability of coping with risk. Keywords: Coal industry;Analysis of profitability;factor analysis;balance-method;DuPont Analysis; 目 录 TOC \o １-２ \h \z \u 摘 要 ４８３９２９００３ \h I ABSTRACT ４８３９２９００４ \h II １ 绪论 ４８３９２９００６ \h ２ １.１ 选题背景 ４８３９２９００７ \h ２ １.２ 选题目的及意义 ４８３９２９００８ \h ２ ２ 文献综述 ４８３９２９００９ \h ２ ２.１ 国外研究 ４８３９２９０１０ \h ２ ２.２ 国内研究 ４８３９２９０１１ \h ３ ３ 中煤能源概况与行业发展现状与企业概况 ４８３９２９０１２ \h ４ ３.１ 企业概况 ４８３９２９０１３ \h ４ ３.２ 行业现状 ４８３９２９０１４ \h ４ ４ 盈利能力指标分析 ４８３９２９０１５ \h ４ ４.１ 资本经营盈利能力分析 ４８３９２９０１６ \h ４ ４.１.１ 净资产收益率 ４８３９２９０１７ \h ４ ４.