長春中天能源股份有限公司盈利能力分析

摘要及關鍵詞·····················································3

一、前言····························································4

 1.1問題的提出····················································4

 1.2研究的目的意義················································ 6 1.3國內外研究現狀·················································· 7二、中天能源簡介及發展現狀概述·····································8 2.1公司簡介························································8

 2.2公司發展現狀··················································10

三、長春中天能源股份集團有限公司盈利能力分析·······················11

 3.1公司投資盈利能力分分析·······································11

 3.1.2公司銷售盈利能力分分析·································14 3.1.3商品經營盈利能力分分析································· 18

3.2杜邦分析法—中天能源股份有限公司的盈利能力分析··············· 19

四、中天能源盈利能力評價及建議····································· 22

4.1盈利能力評價·················································22

 4.2進一步提高盈利能力的建議·····································22

4.2.1企業要時刻關注國家宏觀政策的變化·························22

4.2.2建立財務危機預警系統 ····································22

4.2.3建立企業內部監督系統·····································23

4.2.4穩步拓展國內天然氣分銷業務，持續為公司貢獻利潤···········24

參考文獻··························································26

內 容 摘 要

隨著市場經濟的發展，天然氣作為新能源可以為企業創造價值。同時業內競爭加劇，使企業的財務風險和經營風險不斷地加大。財務報表越來越受到企業內部管理層外部投資者及政府部門的重視。而企業的盈利能力是企業經營業績好壞最直觀的也是最真實反映。本文通過杜邦分析法、企業歷史數據、財務報表的各項數據以及和其他同行業企業對比，對中天能源股份有限公司盈利能力進行系統分析，及時的對經營管理中的一些問題提出合理化建議和制定合理的方案。

關鍵詞：盈利能力； 杜邦分析法；凈資產收益率