中体产业股份有限公司盈利能力研究

发布时间：2018-01-06 07:27

本文关键词：中体产业股份有限公司盈利能力研究　出处：《首都体育学院》2013年硕士论文　论文类型：学位论文

【摘要】：目前，中国的体育产业已初见雏形，它走近人们的视野并影响着越来越多的大众，增长之迅速使之成为中国的“朝阳产业”。体育场馆、体育健身休闲会所、商业性国际体育赛事、体育中介服务、体育用品业等行业齐头并进，，使体育从休闲娱乐变成一个庞大的产业。 2010年3月，国务院办公厅颁布了《关于加快发展体育产业的指导意见》，该意见指出，到2020年，培育一批具有国际竞争力的体育骨干企业和企业集团。中体产业集团股份有限公司成立于1998年3月，是中国体育产业规模最大的股份制企业，也是国家体育总局唯一控股的一家上市公司。它的成立，标志着体育产业这座金山的挖掘工程已破土动工。中体产业主要经营全民健身市场开发、竞赛管理和体育主题地产开发等三大业务。截止2012年12月31日，公司总资产为34.84亿元[1]。本文以中体产业为研究对象，通过收集近三年的财务报表数据，从盈利能力的角度确定评价指标，对该公司进行经营状况分析，结合体育产业盈利热点分析，找出中体产业在经营中出现的问题。通过分析得出以下结论： 1企业盈利模式明显倾向地产业务，盈利渠道过窄 2对于体育本体产业而言，企业盈利能力较弱 3公司业务的集中度较高，分布范围不广 4把握地产行业特点，正确认识期间费用的逐年递增 5公司市盈率有泡沫，每股收益较低并对中体产业的发展提出相关建议： 1探寻企业发展新方向，深度把握体育产业政策是关键 2进一步完善相关配套设施，发展社区健身俱乐部模式 3拓展与政府合作模式，力争大城市重要体育赛事资源 4把握体育本体产业发展新脉搏，以体育培训市场为重 5加强企业的成本控制，缩减期间费用所占比例 6谨慎对待房地产领域价格战 7积极采取相应对策提高资产的综合使用效率，从而加快公司资金周转速度
[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

【学位授予单位】：首都体育学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G812-F

【参考文献】