發(fā)布時間：2018-01-06 07:27

  本文關鍵詞：中體產(chǎn)業(yè)股份有限公司盈利能力研究　出處：《首都體育學院》2013年碩士論文　論文類型：學位論文

  更多相關文章： 中體產(chǎn)業(yè) 盈利能力 體育產(chǎn)業(yè)盈利熱點

【摘要】：目前，中國的體育產(chǎn)業(yè)已初見雛形，它走近人們的視野并影響著越來越多的大眾，增長之迅速使之成為中國的“朝陽產(chǎn)業(yè)”。體育場館、體育健身休閑會所、商業(yè)性國際體育賽事、體育中介服務、體育用品業(yè)等行業(yè)齊頭并進，，使體育從休閑娛樂變成一個龐大的產(chǎn)業(yè)。 2010年3月，國務院辦公廳頒布了《關于加快發(fā)展體育產(chǎn)業(yè)的指導意見》，該意見指出，到2020年，培育一批具有國際競爭力的體育骨干企業(yè)和企業(yè)集團。中體產(chǎn)業(yè)集團股份有限公司成立于1998年3月，是中國體育產(chǎn)業(yè)規(guī)模最大的股份制企業(yè)，也是國家體育總局唯一控股的一家上市公司。它的成立，標志著體育產(chǎn)業(yè)這座金山的挖掘工程已破土動工。中體產(chǎn)業(yè)主要經(jīng)營全民健身市場開發(fā)、競賽管理和體育主題地產(chǎn)開發(fā)等三大業(yè)務。截止2012年12月31日，公司總資產(chǎn)為34.84億元[1]。 本文以中體產(chǎn)業(yè)為研究對象，通過收集近三年的財務報表數(shù)據(jù)，從盈利能力的角度確定評價指標，對該公司進行經(jīng)營狀況分析，結合體育產(chǎn)業(yè)盈利熱點分析，找出中體產(chǎn)業(yè)在經(jīng)營中出現(xiàn)的問題。 通過分析得出以下結論： 1企業(yè)盈利模式明顯傾向地產(chǎn)業(yè)務，盈利渠道過窄 2對于體育本體產(chǎn)業(yè)而言，企業(yè)盈利能力較弱 3公司業(yè)務的集中度較高，分布范圍不廣 4把握地產(chǎn)行業(yè)特點，正確認識期間費用的逐年遞增 5公司市盈率有泡沫，每股收益較低 并對中體產(chǎn)業(yè)的發(fā)展提出相關建議： 1探尋企業(yè)發(fā)展新方向，深度把握體育產(chǎn)業(yè)政策是關鍵 2進一步完善相關配套設施，發(fā)展社區(qū)健身俱樂部模式 3拓展與政府合作模式，力爭大城市重要體育賽事資源 4把握體育本體產(chǎn)業(yè)發(fā)展新脈搏，以體育培訓市場為重 5加強企業(yè)的成本控制，縮減期間費用所占比例 6謹慎對待房地產(chǎn)領域價格戰(zhàn) 7積極采取相應對策提高資產(chǎn)的綜合使用效率，從而加快公司資金周轉速度
[Abstract]:At present, China sports industry has begun to take shape, it approached people's vision and affects more and more popular, growing rapidly to become the "sunrise industry". China stadiums, sports Leisure Center, international sports business, sports intermediary services, sports goods industry go hand in hand, make sports become a huge industry from leisure and entertainment.
In March 2010, the general office of the State Council promulgated the "on accelerating the development of guidance on the sports industry, the opinion pointed out that by 2020, foster a number of internationally competitive sports backbone enterprises and enterprise groups. In the body of the industry group Limited by Share Ltd was founded in March 1998, is Chinese sports industry's largest joint-stock enterprises, a listed company is also the country the General Administration of sport only holdings. It was established, marking the golden hill sports industry mining project has been started. The industry body mainly engaged in fitness market development, competition management and sports theme real estate development three big business. As of December 31, 2012, the company's total assets of 3 billion 484 million yuan [1].
Taking China sports industry as the research object, by collecting the financial statements data in recent three years, we determine the evaluation index from the perspective of profitability, analyze the operation status of the company, and combine the profit analysis of sports industry to find out the problems in the operation of Chinese industry.
Through the analysis, the following conclusions are drawn.
1 the profit model of the enterprise is obviously inclined to the real estate business, and the channel of profit is too narrow
2 for the sports noumenon industry, the enterprise's profitability is weak
The concentration of the 3 company's business is high and the range of distribution is not wide
4 grasp the characteristics of the real estate industry, and the annual increase in the cost of the correct understanding
The price earnings ratio of 5 companies has a bubble, and the earnings per share are low
And put forward some suggestions on the development of the middle - body industry.
1 to explore the new direction of enterprise development and to grasp the policy of sports industry in depth is the key
2 further improve the related facilities and develop the model of Community Fitness Club
3 expand the mode of cooperation with the government and strive for the resources of major sports events in big cities
4 grasp the new pulse of the sports noumenon industry development and take the sports training market as the weight
5 to strengthen the cost control of the enterprise and the proportion of the cost in the period of reduction
6 prudently treat the price war in the real estate field
7 actively take corresponding countermeasures to improve the efficiency of the comprehensive use of assets, so as to speed up the speed of capital turnover of the company

【學位授予單位】：首都體育學院
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G812-F

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