华锐风电科技盈利能力分析-毕业论文.docx

PAGE  PAGE III 华锐风电科技盈利能力分析 摘 要 本文以华锐风电科技（集团）股份有限公司为研究对象，以该公司盈利能力分析为研究理论基础，运用调查分析法、定量分析法、文献分析法等方法。从投资盈利能力、经营盈利能力、上市公司盈利能力、盈利能力质量分析的角度对华锐风电科技（集团）股份有限公司三年的盈利能力进行具体分析，指出了企业盈利能力分析指标中出现的息税前利润率、净资产收益率、资本金利润率、营业利润率、存货周转率等指标比率过低的问题，并在此基础上从提高销售能力和降低成本 、筹措资金、选择合理的盈利模式 、降低期间费用等方面提出了切实可行的对策和建议。通过本课题的研究找出帮助公司改善经营管理状况并充分利用现有资源的方法，以提高企业的行业竞争能力和获利能力。 关键词：盈利能力 利润 净资产收益率 Abstract In this paper, Sinovel Technology (Group) Co., Ltd. as the research object to the companys profitability analysis for the study of the theoretical basis, using survey analysis, quantitative analysis, document analysis and other methods. Angle against Sinovel Technology (Group) Co., Ltd.-year profitability from investment profitability, operating profitability, the profitability of listed companies, the profitability analysis of the quality of specific analysis, profitability analysis points out the indicators appear Pre-tax profit margin is too low interest issues, ROE, capital margins, operating margins, inventory turnover rate, and on this basis, from improved sales capacity and reduce costs, raise funds, select a reasonable profit model costs and other aspects of the period, reducing the proposed practical measures and recommendations. By studying this subject to find help companies improve their business management situation and make full use of existing resources, methods to enhance industry competitiveness and profitability. Key words: Profitability; Profit; ROE 目 录 摘要……………………………………………………………………………………………I Abstract………………………………………………………………………………………II 1 前言…………………………………………………………………………………………1 1.1 研究的目的和意义……………………………………………………………………1 1.2 国内外研究文献综述…………………………………………………………………1 1.3 本文研究的主要内容…………………………………………………………………2 2 华锐风电科技概况………………………………………………………………………………2 2.1 经营状况……………………………………………………………………………………2 2.2 财务状况……………………………………………………………………………………3 3 华锐风电科技盈利能力分析……………………………………………………………………4 3.1 资产盈利能力分析…………………………………………………………………………4 3.2 资本盈利能力分析…………………………………………………………………………5 4 企业盈利能力中存在的问题…………………………………………………