关于中国铝业盈利质量的财务分析.docxVIP

PAGE 18 目录 TOC \o 1-3 \h \z \u 摘要 1 Abstract 1 引言 2 1 理论基础 2 1.1盈利质量的概念 2 1.2盈利质量评价要素 3 1.2.1获利性 3 1.2.2持续稳定性 4 1.2.3现金保障性 4 2中国铝业有限股份公司发展现状 4 2.1公司简介及行业发展状况 4 2.2中国铝业在股票市场的情况 5 3公司盈利质量的财务分析 5 3.1获利性指标分析 6 3.1.1净资产收益率 6 3.1.2成本费用利润率 7 3.2持续稳定性指标分析 9 3.2.1非经常性损益在净利润中的比重 9 3.3现金保障性指标分析 11 3.3.1主营业务收现率 11 3.3.2盈利现金比率 12 4中国铝业存在的问题、原因分析 14 4.1中国铝业存在的问题 14 4.2 中国铝业盈利质量问题原因分析 14 5提升中国铝业盈利质量的建议 15 5.1增强对公司成本费用的控制 16 5.2增强主营业务核心竞争力，调整利润结构 16 5.3合理利用政府补助提高企业竞争力 17 结论 17 参考文献 17 致谢 18 关于中国铝业盈利质量的财务分析 摘要：盈利质量是衡量企业发展质量的重要会计信息之一，能够在一定程度上反映企业盈利状况的真实水平，对企业的经营发展起着重要的指导作用。而近年来伴随着经济增速的放缓，铝行业中产能过剩，利润下跌，供需失衡等问题逐渐突出，行业发展遭遇瓶颈，企业的盈利质量也必然受到影响。为了进一步推动铝行业的发展，本文对铝行业的龙头企业中国铝业的盈利质量状况进行分析，主要从获利性、持续稳定性、和现金保障性三方面着手，设计各项财务评价指标，分析中国铝业盈利质量存在的问题及原因，并在此基础上提出相应的解决措施和建议。 关键字：中国铝业;盈利质量; 评价指标 Financial analysis on the profitability quality of Aluminum Corporation of China Limited Abstract: Earnings quality is one of the important information to assess the quality of enterprise development, which can reflect the real level of enterprise earnings to a certain extent and plays a guiding role in the development of enterprises. In recent years, with the economic growth slowing down, the aluminum industry has been faced with overcapacity, declining profits, imbalance between supply and demand and other problems. The development of this industry has met with a bottleneck, and the earnings quality of corporations will inevitably be affected. In order to get rid of the trouble of aluminum industry, in this paper, taking the aluminum industrys leading enterprise for example and designing the financial evaluation indicators, from profitability, continuous stability, affordable and cash in three aspects, analysis earnings quality problems and causes of Aluminum Corporation of China Limited, and based on this, provides the corresponding solutions and suggestions. Key words: Aluminum Corporation of China Limited; Earnings qu