目录前言................................................................................................................................1一、绪论........................................................................................................................1（一）研究的背景及意义.....................................................................................1（二）国内外的研究状况.....................................................................................21.国内研究现状...............................................................................................22.国外研究现状...............................................................................................2目录................................................................................................................................3二、海螺水泥概况和财务现状....................................................................................6（一）公司概况.....................................................................................................6（二）行业现状.....................................................................................................6（三）杜邦财务分析法.........................................................................................6三、运用杜邦分析法分析海螺水泥财务现状............................................................8（一）总体分析.....................................................................................................81.海螺水泥财务稳定性分析...........................................................................82.海螺水泥财务持久性分析...........................................................................93.海螺水泥财务分析.......................................................................................94.商品经营财务分析.....................................................................................10（二）因素分解分析...........................................................................................121.净资产收益率因素分析分解.....................................................................122.销售净利率因素分析.................................................................................133.总资产周转率因素分析分解.....................................................................144.权益乘数因素分解分析.............................................................................15（三）海螺水泥财务评价...................................................................................15四、一带一路机遇下的海螺水泥发展方向..............................................................16（一）抓住机遇，推动跨国合作.......................................................................16（二）推进供给侧结构性改革...........................................................................17参考文献......................................................................................................................18致谢..............................................................................................................................19“一带一路”上市公司财务分析研究--以“海螺水泥”为例摘要习近平主席顺应世界多极化、经济全球化、社会科技化的发展趋势，提出“一带一路”的发展战略。水泥是“一带一路”建设过程中所必须的原材料。“十三五”是我国建材行业转型升级，推进水泥工业供...
