长春中天能源股份有限公司盈利能力分析

摘要及关键词·····················································3

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

 1.1问题的提出····················································4

 1.2研究的目的意义················································ 6 1.3国内外研究现状·················································· 7二、中天能源简介及发展现状概述·····································8 2.1公司简介························································8

 2.2公司发展现状··················································10

三、长春中天能源股份集团有限公司盈利能力分析·······················11

 3.1公司投资盈利能力分分析·······································11

 3.1.2公司销售盈利能力分分析·································14 3.1.3商品经营盈利能力分分析································· 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、中天能源盈利能力评价及建议····································· 22

4.1盈利能力评价·················································22

 4.2进一步提高盈利能力的建议·····································22

4.2.1企业要时刻关注国家宏观政策的变化·························22

4.2.2建立财务危机预警系统 ····································22

4.2.3建立企业内部监督系统·····································23

4.2.4稳步拓展国内天然气分销业务，持续为公司贡献利润···········24

参考文献··························································26

内 容 摘 要

随着市场经济的发展，天然气作为新能源可以为企业创造价值。同时业内竞争加剧，使企业的财务风险和经营风险不断地加大。财务报表越来越受到企业内部管理层外部投资者及政府部门的重视。而企业的盈利能力是企业经营业绩好坏最直观的也是最真实反映。本文通过杜邦分析法、企业历史数据、财务报表的各项数据以及和其他同行业企业对比，对中天能源股份有限公司盈利能力进行系统分析，及时的对经营管理中的一些问题提出合理化建议和制定合理的方案。

关键词：盈利能力； 杜邦分析法；净资产收益率