I基于杜邦分析体系伊利公司盈利能力研究摘 要获取利润是企业的主要经营目标之一,对企业的盈利能力进行研究是企业绩效研究不可或缺的一部分。杜邦分析体系是一种综合性的财务分析方法,它能综合化地评价企业的盈利能力水平。在“三聚氰胺”等的乳制品安全问题的发生后,通过国家的治理,消费者对国产乳制品的信任逐渐恢复的背景下,本文选取了乳制品企业伊利公司作为研究对象。结合伊利 2014-2018 年的财务数据,利用杜邦分析模型对伊利公司盈利状况进行分析,找出影响其盈利能力的因素,并针对伊利公司在经营中存在的不足提出有效建议,进一步提高企业的盈利能力,促进企业可持续健康发展。关键词:杜邦分析法;盈利能力;伊利公司 IIIIIResearch on Profitability of YiLi Company Based on Dupont Analysis SystemAbstractEarning profit is one of the main business targets of an enterprise. The research on the profitability is an indispensable part of the research on enterprise performance.Dupont analysis system is a comprehensive financial analysis method, which can comprehensively evaluate the profitability level of enterprises.After the occurrence of "melamine" and other dairy product safety issues, through the national governance, consumers' trust in domestic dairy products is gradually restored. In this paper, Yili dairy company is selected as the research object.This paper will combine with the financial data of Yili in 2014-2018, use Dupont analysis model to analyze the profitability of Yili company, find out the factors that affect its profitability, and put forward effective suggestions for the deficiencies in the operation of Yili company, so as to further improve the profitability of the company and promote the sustainable and healthy development of the company.Key words: Dupont analysis; profitability; YiLi 目 录摘 要........................................................................................................................................