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摘要盈利是实现企业价值最大化理财目标的前提，是企业发展的基础。企业盈利能力分析在财务分析中具有核心地位，是所有者最为关注的，也是企业经营者和债权人必须关注的。企业盈利能力的分析评价结果，不可避免地影响着相关利益者的判断和决策：企业的盈利水平，是考核企业管理层经营业绩的重要指标；也是投资人正确决定其投资去向，判断企业能否保为其资本保值增值的依据；债权人也要通过盈利状况的分析以准确衡量企业对债务的偿还能力，以控制信贷风险。所以，不论是投资人、债权人还是企业的管理者对企业盈利能力的分析都日益重视，在盈利能力分析中，全面理解分析的内容，掌握正确的方法尤为重要。但是由于现有的企业盈利指标自身存在着某些局限性，使得以这些指标为基础对盈利能力的评价结论难以反映企业真实的盈利状况。本论文分析了现有的常用盈利能力评价指标及其局限性，在改进和补充现有评价指标体系的基础上，提出了构建新的盈利能力评价指标体系的基本框架，并将之应用于北京万通地产股份有限公司的盈利能力分析中，以检验其是否能够更加真实客观地反映企业的盈利能力水平及质量。9533
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关键词 盈利能力 评价指标 财务分析
毕 业 论 文 外 文 摘 要
Title Research on the Comprehensive Evaluation Method of Listed
Company Earnings Quality
Abstract
Profit is to maximize the value of enterprises financial management target of the premise, is the basis for the development of enterprises. Company profit ability analysis in financial analysis has a core position, is the owner of the most attention, also is the enterprise operator and creditor must pay close attention to. The profitability of the enterprise evaluation results, inevitably affect stakeholders of judgment and decision making: the gain level of the enterprise, is the enterprise management performance assessment is an important indicator of investors as well as the correct decision; its investment, determine the enterprise whether protect their capital value basis; creditors also should pass profitability analysis in order to accurately measure the enterprise debt repay ability, in order to control credit risk. So, whether investors, creditors and managers of enterprises on the profitability of the enterprise are increasing attention in the analysis, profitability analysis, a comprehensive understanding of the content analysis, to grasp the correct method is particularly important. But because of the existing enterprise profit index itself has some limitations, making these indicators based on profitability evaluation conclusions are difficult to reflect the real profitability. This paper analyzes the existing profitability evaluation index and its limitation, improve and supplement the existing on the basis of evaluation index system, put forward compose to build new profitability evaluation index system framework, and applied to Beijing Wantong real estate company profit ability analysis, to test whether it can be true objectively reflect the profitability of the business level and quality.
Keywords Profit ability Evaluation index Financial analysis
目 次
1 引言 1
1.1研究背景 1
1.2研究意义 1
2 现行盈利能力评价指标 2
2.1 销售净利率 2
2.2 总资产净利率 2
2.3 权益净利率 3
2.4 资本保值增值率 3
2.5 成本费用利润率 4