本文選題：杜邦分析法 + 遠東租賃公司�。� 參考：《天津商業(yè)大學》2017年碩士論文

【摘要】：盈利能力即獲得利潤的能力,是公司評估經(jīng)營期間獲取收益的水平。因此評估一家公司的盈利能力就變的至關重要,然而評估方法很多,在過去的盈利分析中,通常只分析某一個跟盈利相關的財務指標,并不能全面而詳細的對公司盈利能力進行評估。因此本文將采用杜邦分析法分析公司的盈利能力,選取的公司是遠東融資租賃公司,針對融資租賃公司特有的性質(zhì),對傳統(tǒng)的杜邦分析法進行改進,將利息收入引進,再把核心指標凈資產(chǎn)收益率重新分解,找到影響該公司盈利能力的因素,并提出相關建議。本文主要分為以下幾個部分:第一章:導論。介紹了本文的研究背景、研究方法以及對使用的參考文獻進行歸納總結,并提出研究意義。第二章:盈利能力研究的相關理論基礎。對本文所涉及到的理論基礎知識做了介紹,主要作用是為下文的案例分析做鋪墊。第三章:遠東租賃公司概況及主要盈利能力指標分析。簡單介紹了我國融資租賃行業(yè),以及本文選取的研究對象遠東租賃公司,并分析該公司主要盈利能力指標。第四章:基于杜邦分析法的遠東租賃公司盈利能力研究。將遠東租賃公司2010年-2015年的財務數(shù)據(jù)進行杜邦分析,先從總體分析,再對其因素分解分析。同時與該行業(yè)的先進水平的平均值進行比較,洞察其發(fā)展趨勢,找到與對比行業(yè)平均水平的差異所在。根據(jù)以上分析找到問題。第五章:進一步提高遠東租賃公司盈利能力的對策建議。在上述分析數(shù)據(jù)的基礎上,對遠東租賃公司的盈利能力提出一些發(fā)展建議。第六章:研究結論與展望。經(jīng)過上述分析后得出結論,并對遠東租賃公司的未來進行展望。本文采用的研究方法是對遠東租賃公司進行橫向和縱向?qū)Ρ确治?既與自身近六年的數(shù)據(jù)進行比較,也將遠東租賃與同行業(yè)的平均水平進行比較。在融資租賃行業(yè)中,遠東租賃公司是非常具有代表性的公司,尤其在最近幾年發(fā)展迅速,以遠東作為研究對象采用杜邦分析法,對其他同類企業(yè)具有啟示意義。
[Abstract]:Profitability is the ability to make a profit, which is the level at which a company assesses its earnings during operation. So it's important to assess a company's profitability, but there are a lot of ways to evaluate it. In past earnings analysis, it's usually only one financial indicator that is relevant to profitability. There is no comprehensive and detailed assessment of the profitability of the company. Therefore, this paper will use DuPont analysis method to analyze the profitability of the company, select the company is the far East financial leasing company, in view of the unique nature of the financial leasing company, the traditional DuPont analysis method will be improved to introduce interest income. Then the core indicator of the return on net assets is re-decomposed to find the factors that affect the profitability of the company, and put forward relevant suggestions. This article is divided into the following parts: chapter one: introduction. This paper introduces the research background, research methods and references used in this paper, and points out the significance of the research. Chapter two: the theoretical basis of profitability research. This paper introduces the basic theoretical knowledge, the main role is to pave the way for the case study below. Chapter three: the analysis of the general situation and main profitability index of far East Lease Company. This paper briefly introduces the finance leasing industry in China, and the research object of this paper, the far East Lease Company, and analyzes the main profitability index of the company. Chapter four: based on DuPont analysis, far East Leasing Corporation profitability research. The financial data of far East Lease Company from 2010 to 2015 are analyzed by DuPont. At the same time, compared with the average of the advanced level of the industry, we can find out the difference between the average level of the industry and the average level of the industry. Find the problem based on the above analysis. Chapter five: countermeasures and suggestions to further improve the profitability of far Eastern Leasing Company. On the basis of the above analysis data, some suggestions on the profitability of far Eastern Lease Company are put forward. Chapter six: research conclusion and prospect. After the above analysis, the conclusion is drawn, and the future of far East Leasing Company is prospected. The research method used in this paper is to carry out horizontal and vertical comparative analysis of far East Lease Company, which not only compares with its own data of nearly six years, but also compares the average level of far East Lease with that of the same industry. In the finance leasing industry, far East Lease Company is a representative company, especially in recent years, the rapid development of the far East as a research object of DuPont analysis, for other similar enterprises have enlightenment.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.39;F830.42

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本文編號：1910615