I摘要盈利能力不仅是评估公司经营状况的重要指标，还是评估公司财务状况的重要指标。公司是否具有盈利能力不仅关系到自身发展，而且关系到公司能否吸引到投资者。房地产行业在我国经济社会发展过程中起到了非常重要的作用，但与此同时，房地产企业过于注重市场扩张而忽视了盈利能力的提升，无法保障企业内部盈利实力的增长，不利于房地产市场的发展。作为我国知名度很高的房地产公司，对保利房地产股份有限公司的盈利能力的剖析在很大程度上会地影响到公司管理层的后续投资以及公司的战略布局。本文通过以保利房地产股份有限公司为例，采取杜邦分析法，通过纵向对比分析以及横向对比分析分析保利房地产股份有限公司地产盈利能力存在的问题，并针对相应的问题提出优化建议，希望可以为保利房地产股份有限公司以及其他房地产企业在盈利能力管理方面提供参考，以此促进我国房地产市场的健康发展。关键词：保利房地产盈利能力杜邦分析法IIAbstractProfitabilityisnotonlyanimportantindicatortoevaluatetheoperatingconditionofacompany,butalsoanimportantindicatortoevaluatethefinancialconditionofacompany.Whetheracompanyhasprofitabilityisnotonlyrelatedtoitsowndevelopment,butalsorelatedtowhetherthecompanycanattractinvestors.TherealestateindustryhasplayedanimportantroleinpromotingthegrowthofChina'snationaleconomyandimprovingresidents'welfare.However,withtherapiddevelopmentoftherealestatemarket,theoverheatedinvestmenthasgivenrisetoalargenumberofinvestmentbubblesandaccumulatedalargeamountofinventory.Realestateenterprisespaytoomuchattentiontomarketexpansionwhileignoringtheimprovementofprofitability,andcannotguaranteethegrowthofinternalprofitability,whichisnotconducivetothedevelopmentoftherealestatemarket.PolyRealEstateCo.,Ltd.isawell-knownrealestatecompanyinChina,sotheprofitabilityanalysiswillgreatlyaffectthefollow-upinvestmentofthecompany'smanagementandthestrategiclayoutofthecompany.BytakingPolyRealEstateCo.,Ltdasanexample,thispaperadoptsDuPontanalysismethodtoanalyzetheexistingproblemsofrealestateprofitabilityofPolyRealEstateCo.,Ltdthroughverticalandhorizontalcomparativeanalysis,andputsforwardoptimizationsuggestionsforthecorrespondingproblems.ItishopedthatthispapercanprovidereferenceforPolyRealEstateCo.,Ltd.andotherrealestateenterprisesinprofitabilitymanagement,soastopromotethehealthydevelopmentofChina'srealestatemarket.Keywords:PolyRealEstate,Profitability,DuPontanalysisIII目录1绪论..................................................................11.1研究背景与研究意义.................................................11.1.1研究背景......................................................11.1.2研究意义......................................................11.2国内外研究综述.....................................................11.2.1国外研究现状.................................................11.2.2国内研究现状.................................................21.3研究方法...........................................................32相关概念及理论基础......................................................32.1盈利能力分析的基本理论.............................................32.1.1盈利能力的概念...............................................32.1.2盈利能力的影响因素...........................................32.2杜邦分析体系.......................................................43保利房地产股份有限公司盈利能力分析......................................63.1杜邦分析法下保利房地产股份有限公司盈利能力纵向分析................63.1.1保利房地产股份有限公司基本情况...................
