I基于杜邦分析体系对小熊电器股份有限公司的盈利能力研究摘 要利润是公司从事生产经营活动的最终目的，也是公司实现财务目标的最重要的方式。传统的盈利能力分析通常只使用单一财务指标进行分析，而并没有形成一个全面和完整的盈利能力分析内容的系统框架，也无法对企业的盈利能力进行全面评估。杜邦财务分析系统是一种综合的财务分析方法，可以同时分析企业的运营水平和财务状况，进而对该企业的盈利能力进行综合、具体的分析。对一个企业的盈利能力进行分析，不仅能体现该企业的过去和现在所发生的状况，而且还可以根据分析出的结果，预测企业的未来的发展方向，从而更准确地评估一家公司的盈利能力水平。长期以来，高盈利能力一直被认为是企业持续健康运行的关键因素。本文将运用杜邦分析体系，对小熊电器股份有限公司 2015 年至 2018 年间相关财务指标进行研究，并找出造成其盈利能力不佳的因素，然后提出改善其盈利能力问题的建议，从而帮助小熊电器股份有限公司提高其盈利能力。关键词：杜邦分析体系；小熊电器股份有限公司；盈利能力IIResearch on the Profitability of Bear Electric Co., Ltd. Based on DuPont Analysis System AbstractProfit is the ultimate purpose of the company's production and operation activities, and it is also the most important way for the company to achieve its financial goals. Traditional profitability analysis usually only uses a single financial indicator for analysis, and does not form a comprehensive and complete system of profitability analysis content, nor can it fully evaluate the profitability of the enterprise. DuPont financial analysis system is a comprehensive financial analysis method, which can analyze the company's operating level and financial status at the same time, and then comprehensively and specifically analyze the profitability of the company. Analyzing the profitability of a company can not only reflect the past and present conditions of the company, but also predict the future development direction of the company based on the results of the a...
