上市公司盈利能力分析-以江淮汽车和东风汽车为例

上市公司盈利能力分析-以江淮汽车和东风汽车为例(11200字)
摘  要：汽车产业作为我国一个重要的支柱产业,随着近年来国民经济的持续发展和城乡居民收入稳定快速增长,汽车市场需求持续高速增长,汽车产业发展迅速。所以对汽车行业上市公司的盈利能力分析就显得尤为重要。本文对2家汽车行业上市公司进行了几个重要的指标进行分析。并对汽车行业存在的问题进行了分析和提出对策。最后预测了汽车行业未来几年的发展趋势。
关键词：经营业绩；盈利能力；汽车行业

The analysis on profitability of listed companies- As Jianhuai motor and Dongfeng automobile
Abstract：With the sustainable development of national economy and stable and rapid growth of urban-rural income, automotive Industry as an important pillar industries of our country, the demand for aoto market grows in high speed and the automotive industry develop rapidly. So the profitbility analysis of the listed companies of automaotive is very improtant. In this paper, several important indicators of two listed companies in automative industry and problems in the automotive industry were analyzed and put forward measures. Finaly, the automotive industry trends in the next five years were forecasted.
 Key words：operating；profit ability；Automotive

目    录
摘要……………………………………………………………………………………1
关键词…………………………………………………………………………………1
一、绪论………………………………………………………………………………2
(一)选题研究意义………………………………………………………………2
(二)国内外研究现状……………………………………………………………2
1国外研究现状……………………………………………………………2
2国内研究现状……………………………………………………………3
(三)综合评述……………………………………………………………………4
(四)主要研究思路………………………………………………………………4
二、盈利能力分析概述………………………………………………………………4
(一)盈利能力分析的概念………………………………………………………5
    (二)盈利指标分析………………………………………………………………5
1净资产收益率……………………………………………………………5
2总资产报酬率……………………………………………………………6
3销售毛利率………………………………………………………………6
4销售净利率………………………………………………………………6
5每股收益…………………………………………………………………6
6每股净资产………………………………………………………………7
7市盈率……………………………………………………………………7
三、样本的选取及盈利分析 ………………………………………………………7
(一)汽车行业概况 ……………………………………………………………7
(二)样本的选取依据 …………………………………………………………8
(三)主要财务数据的比较分析 ………………………………………………8
四、综合分析 ………………………………………………………………………12
(一)优势 ………………………………………………………………………12
(二)问题 ………………………………………………………………………13
五、建议 ……………………………………………………………………………13
六、结束语 …………………………………………………………………………14
参考文献 ……………………………………………………………………………14
致谢 …………………………………………………………………………………15