毕业设计（论）-基于财务报表分析的中青旅盈利能力研究.docVIP

┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊ 毕业设计（论文）报告纸第 PAGE 1 页 共 NUMPAGES 22 页基于财务报表分析的中青旅盈利能力研究专业： 姓名： 学号：指导老师：摘 要 对于一个企业来说，盈利、利润的多少往往是人们最直接关心的问题。利润获取是很多人创办企业的一大原因。盈利能力是指企业在具体时间内获得利益的能力。盈利能力的大小通常以获得的利润率来衡量。企业盈利能力的大小跟企业管理者、法人的经营业绩、企业投资人的获利回报、企业员工的工资多少有着分不开的联系。所以，盈利能力如何的研究对于责任人来讲是必要的。本文以中青旅为研究对象，以财务报表分析法为基础，从利润增减水平分析、利润结构变动垂直分析以及主营业务利润率、净资产报酬率、销售毛利率等几个主要盈利能力指标分析的角度，对中青旅盈利能力做出综合评价，得出了中青旅盈利能力强大但成本费用利润率低等不足的结论，并在已有研究结论的基础上，提出有利于中青旅发展的有关建议。关键字：盈利能力；财务报表；中青旅 Cyts Tours profitability study based on financial statement analysisMajor: 15 financial management Name: Xin Zhang Study ID: 1526084 Supervisor: Changbing ShaoABSTRACTFor an enterprise, the profit and the number of profits are often the most direct concern. Profitability refers to the company in a certain period of time to earn profits, the higher the profit margin, the stronger the profitability. The size of the profitability of the firm is closely related to the managers operating performance, the return on investment of the investor, the creditors rights security and the salary level of the employees. Therefore, the profitability of the analysis for the operators is essential. This paper takes the CYTS as the research object, based on the analysis of the financial statements, from the analysis of the profit and loss level, the vertical analysis of the profit structure changes and the analysis of the main profit margins, the return on net assets, the gross margin of sales and other major profitability indicators , Which makes a comprehensive evaluation of the profitability of CYTS, and draws the conclusion that the profitability of CYTS is strong but the profit margin is low, and the relevant suggestions are put forward for the development of CYTS.Keywords: profitability; financial statements; CYTS目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc484004850 第1章 绪论 PAGEREF _Toc484004850 \h 4 HYPERLINK \l _Toc484004851 1.1 研究背景 PAGEREF _Toc484004851 \h 4 HYPERLINK \l _Toc484004852 1.2 研究目的和意义 PAGEREF