基于杜邦分析法的远东租赁公司盈利能力研究

发布时间：2018-05-19 15:22

本文选题：杜邦分析法 + 远东租赁公司　；参考：《天津商业大学》2017年硕士论文

【摘要】：盈利能力即获得利润的能力,是公司评估经营期间获取收益的水平。因此评估一家公司的盈利能力就变的至关重要,然而评估方法很多,在过去的盈利分析中,通常只分析某一个跟盈利相关的财务指标,并不能全面而详细的对公司盈利能力进行评估。因此本文将采用杜邦分析法分析公司的盈利能力,选取的公司是远东融资租赁公司,针对融资租赁公司特有的性质,对传统的杜邦分析法进行改进,将利息收入引进,再把核心指标净资产收益率重新分解,找到影响该公司盈利能力的因素,并提出相关建议。本文主要分为以下几个部分:第一章:导论。介绍了本文的研究背景、研究方法以及对使用的参考文献进行归纳总结,并提出研究意义。第二章:盈利能力研究的相关理论基础。对本文所涉及到的理论基础知识做了介绍,主要作用是为下文的案例分析做铺垫。第三章:远东租赁公司概况及主要盈利能力指标分析。简单介绍了我国融资租赁行业,以及本文选取的研究对象远东租赁公司,并分析该公司主要盈利能力指标。第四章:基于杜邦分析法的远东租赁公司盈利能力研究。将远东租赁公司2010年-2015年的财务数据进行杜邦分析,先从总体分析,再对其因素分解分析。同时与该行业的先进水平的平均值进行比较,洞察其发展趋势,找到与对比行业平均水平的差异所在。根据以上分析找到问题。第五章:进一步提高远东租赁公司盈利能力的对策建议。在上述分析数据的基础上,对远东租赁公司的盈利能力提出一些发展建议。第六章:研究结论与展望。经过上述分析后得出结论,并对远东租赁公司的未来进行展望。本文采用的研究方法是对远东租赁公司进行横向和纵向对比分析,既与自身近六年的数据进行比较,也将远东租赁与同行业的平均水平进行比较。在融资租赁行业中,远东租赁公司是非常具有代表性的公司,尤其在最近几年发展迅速,以远东作为研究对象采用杜邦分析法,对其他同类企业具有启示意义。
[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.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

【参考文献】