会计学-JD盈利能力存在的问题与对策研究论文

摘 要对于一个企业来讲，盈利能力是体现其绩效活力的一个主要方面。一个企业不但要有较好的财务结构、较高的运营能力，同时，其最终目标是具有较好的盈利能力。企业的盈利能力越强，则其给予股东的回报越高，企业价值越大。同时盈利能力越强，带来的现金流越多，企业的偿债能力也能得到加强。对于经营者来说，仔细分析企业的盈利能力，是找到企业经营和管理环节出现的问题的一条重要途径。本文以京东为研究对象，运用杜邦分析法对京东的盈利能力进行调查和分析。在分析中发现京东经营管理中存在的一些问题并提出了切实可行的解决对策，。这对于京东长期处于亏损状态下的状况是十分有意义的，这对长期处于亏损状态下的京东有着重要的现实意义。关键词：盈利能力；盈利模式；费用控制AbstractFor a business, profitability is a major aspect of its performance vitality. An enterprise not only has a better financial structure, high operational capacity, at the same time, its ultimate goal is to have a better profitability. The stronger the profitability of an enterprise, the higher the return it gives to shareholders, the greater the value of the enterprise. At the same time, the more profitable the profitability, the more cash flow it brings, and the more solvent the company can be strengthened. For the operator, careful analysis of the profitability of enterprises is to find the enterprise management and management of the problem severance of an important way. In this paper, JD.com is the research object, using DuPont analysis to investigate and analyze the profitability of JD. In the analysis, some problems existin in the operation and management of JD. This is very meaningful for JD.com in a long-term loss-making state, which has important practical significance for JD.com in a long-term loss-making state.Key words: profitability; profit model; expense control目 录第 1 章 绪论...............................................................11.1 研究背...