I摘 要题 目：基于杜邦分析体系方法的企业盈利能力分析—以爱尔眼科医院集团为例摘 要盈利是企业完成财务目标的主要方式，也是企业展开日常经营活动的重要动力。在竞争激烈的环境中，企业要想长期稳定发展，就需要维持一定的盈利能力。对于一些上市公司来说，得到更高的销售业绩，获得良好的运营状态，维持较高的盈利能力，是企业所追求的重中之重。因此，利用杜邦分析研究深入探讨企业的财务信息和现实情况，并且能够相对精准地评价企业的盈利能力水平就成为了研究了解企业盈利能力的重要手段。杜邦体系分析方法是一种综合性的财务分析方法，可以实现多维度、综合化地评价企业经营成果和财务状况以及企业的盈利能力状况。本文以爱尔眼科医院集团为研究对象，采用杜邦体系分析方法，通过由净资产收益率分解出的销售净利率、总资产周转率及权益乘数这三个大项的深入研究分析，同时结合各财务指标间的联系，找出盈利能力的影响因素，并结合问题的成因，探索提高公司管理水平、完善公司的财务结构、提高盈利能力水平。关键词：杜邦分析体系；医疗企业；盈利能力；净资产收益率IIABSTRACTProfit is the main way for an enterprise to achieve its financial goals and the important driving force for its daily operation. In the competitive environment, enterprises need to maintain a certain profitability in order to achieve long-term stable development. For some listed companies, getting higher sales performance, obtaining good operating conditions, and maintaining high profitability are the top priorities that enterprises pursue. Therefore, it is an important means to study and understand the profitability of enterprises by using dupont analysis to deeply discuss the financial information and realistic situation of enterprises and to evaluate the profitability of enterprises with relative accuracy. Dupont system analysis method is a comprehensive financial analysis method, which can realize multi-dimensional and comprehensive evaluation of enterprise's operating results and financial status as well as enterprise's profitabili...
