基于杜邦分析法下的海信电器盈利能力分析.docxVIP

PAGE PAGE 9 摘 要 全球化一体化进程加快，企业经营过程中的各种不确定风险性增加，这时企业对自身经营状况的评价就非常重要。杜邦分析体是一项财务分析工具，其分析过程以净资产收益率为核心，对财务指标分解，以综合评价经营方的经营成果。近年来，铝业行业销量波动较大，对经营产生一定的影响，而且行业内部竞争非常激烈，此时财务分析是实施经营、监督的重要工具，所以结合杜邦分析对铝业企业的经营状况进行深入研究，具有促进铝业企业高质量发展的现实意义。本文收集海信集团公司2015年至2019年相关数据，选用杜邦分析法对海信集团公司财务状况分 析，包括盈利能力分析、偿债能力分析、营运能力分析。并根据分析结论提出海信集团公司经营管理中的问题，提出改进海信集团公司经营管理的建议。本文评价海信集团公司盈利能力现状，通过横向对比分析、纵向对比分析， 结合杜邦分析指出海信集团公司经营中存在的问题，最后提出相应的改进建议。旨在对海信集团公司管理者提供帮助，为同类企业提供借鉴，希望研究有助于提高海信集团公司盈利能力。 关键词：杜邦分析法；盈利能力；海信集团公司Abstract With the acceleration of globalization and the increase of various uncertain risks in the business process, it is very important for enterprises to evaluate their own business conditions. DuPont analysis is a financial analysis tool. Its analysis process takes the rate of return on net assets as the core, decomposes the financial indicators to comprehensively evaluate the operating results of the operator. In recent years, the sales volume of aluminum industry fluctuates greatly, which has a certain impact on the operation, and the internal competition of the industry is very fierce. At this time, financial analysis is an important tool for the implementation of operation and supervision. Therefore, it is of practical significance to conduct in-depth research on the operation status of aluminum enterprises combined with DuPont analysis, so as to promote the high- quality development of aluminum enterprises. This paper collects the relevant data of Hisense Group from 2015 to 2019, and uses DuPont analysis method to analyze the financial situation of Hisense Group, including profitability analysis, solvency analysis and operation ability analysis. According to the analysis conclusion, the paper puts forward the problems in the operation and management of Hisense Group, and puts forward some suggestions to improve the operation and management of Hisense Group. This paper evaluates the current situation of Hisense Group's profitability, points out the problems existing in the operation of Hise