新东方集团盈利能力评估及持续性研究.docx

PAGE II 本科毕业论文 题　　目 FORMTEXT ?? 学生姓名 FORMTEXT ????? 学　　号 FORMTEXT ????? 班　　级 FORMTEXT ????? COMMENTS COMMENTS COMMENTS 专 业 FORMTEXT ????? 系 别 FORMTEXT ????? 指导教师 FORMTEXT ????? 职 称 FORMTEXT ????? 年 月 日 新东方集团盈利能力评估及持续性研究 -基于2012-2016年财务数据 摘要 摘要：随着经济的发展，信息时代的来临，进行盈利能力评价需要考虑的信息越来越多，而传统意义的企业评价由于有其自身的固有限制，已不能满足时代的需求。因此，拓展企业盈利能力评价内容，创新评价方式，重新构建一套能体现我国经济体制特点、适合我国企业发展的企业评价体系意义重大。盈利能力对于一个企业来说是谋求生存的基础，是取得现金能力，增强营销能力，减少成本能力和规避风险能力等等的集合表现，同样亦是企业各个方面经营成果的具象表现。近年来，我国教育行业发展十分迅猛，年均增长率超过了23%，到目前为止，教育行业已成为我国发展最快的朝阳产业且大多有着高增长、高盈利的特点。本文选择新东方集团为研究对象，该公司是教育行业的佼佼者之一，其公司的创收盈利能力一直是同行业各方关注的焦点，因此分析该企业的盈利能力对整个教育行业都具有重要意义。 关键词：新东方集团；盈利能力；财务报表  Abstract: with the development of economy and the coming of the information age, more and more information needs to be considered for profitability evaluation. However, because of its inherent limitations, the traditional sense of enterprise evaluation can no longer meet the needs of the times. Therefore, it is of great significance to expand the evaluation content of enterprise profitability, innovate the evaluation mode, and reconstruct a set of enterprise evaluation system that can reflect the characteristics of our economic system and adapt to the development of Chinese enterprises. Profitability is the foundation of survival for a company, and it is also a collection performance of cash capacity, enhancing marketing capabilities, reducing cost and avoiding risks. It is also a concrete manifestation of all aspects of business performance in enterprises. In recent years, Chinas education industry has been developing rapidly, with an annual growth rate of over 23%. So far, the education industry has become the fastest growing sunrise industry in China, and most of them are characterized by high growth and high profitability. This article chooses new Oriental Group as the research object. The company is one of the top leaders in the education industry. Its earning capacity has always been the focus