盈利能力摘要（2022年-2023年）.pdfVIP

2022年-2023年最新 摘要 传统的企业盈利能力分析仅就单个财务指标对盈利能力进行分 析和评价， 没有把各个指标之间的关系有机地联系起来， 形成一个完 整的盈利能力分析框架。 而杜邦模型则通过权益报酬率将若干个用以 评价企业经营效率和财务状况的比率按其内在联系有机地结合起来， 为管理者采取措施提高企业盈利能力水平指明路径。 本文通过运用杜邦模型对长安汽车公司的盈利能力进行分析， 验 证了杜邦模型作为一种财务分析工具在企业盈利能力分析方面的适 用性和实用性，显示了其广泛的适用性和可扩展性。在此基础上，结 合企业自身所处的行业特点， 把影响企业盈利能力的相关因素和企业 竞争战略相结合， 为该公司改进管理、 进一步提高盈利能力水平提供 有关建议，为企业的经营管理目标体系提供了思路。 关键词 ：杜邦模型、盈利能力、财务分析 Abstract The traditional enterprise profitability analysis only a single fin ancial index to the profit ability analysis and evaluation, not the rel ationship between indicators of organically, form a complete profitab ility analysis framework DuPont Model through the return on equity will be several to evaluate the efficiency of business operations an d financial status of the ratio of the inner links organically, form a complete index system, help enterprise managers more clearly see the return of equity determinants, and net sales and the total assets 2022年-2023年最新 turnover rate, debt ratio the linkage between, for managers to take measures to improve the profitability of the business level specifie d path. This article through the use of DuPont Model on Chang’an Au tomobile Companies profitability analysis, verify DuPont Model as a financial analysis tools in the enterprise profit ability analysis the applicability and practicability, shows its broad applicability and scal ability. Key words: DuPont Model, Profitability, Financial analysis