摘要企业财务管理最终是为了实现股东的财富最大化，股东财富最大化实现的不可或缺的因素之一就是盈利能力，它考量了企业攫取利润的能力。杜邦分析体系不仅可以将各个财务比率之间的关系进行串联，而且可以更综合的衡量企业的经营和财务状况。该方法在应用于机械生产制造类型企业的盈利能力分析时可以得到更直观的结果。针对企业存在的问题，笔者运用杜邦分析体系法，客观合理的提出解决途径。本文通过对比法、文献法、实地调研法等研究方法，探究了广西高创在盈利能力水平、主营业务情况、研究成本投入、行业整体状况等方面的内容。广西高创的问题包括以下4个方面：第一，投入的成本所占比例过大，缺乏科学的预算管理；第二，内控制度不健全，缺乏资金管理与控制；第三，资本结构存在问题，融资途径少；第四，对于产品的宣传不够重视，欠缺品牌效应。所以，本文针对以上问题提出了以下解决方案：第一，要加强成本控制，完善预算管理；第二，建立科学的内控制度，加大资金管理与控制的力度；第三，拓宽融资途径，完善资本结构；第四，加强宣传工作，树立良好企业形象。笔者以广西高创环保设备有限公司为例进行研究，为该公司改善经营状况提供参考建议，也对同行业企业有一定的参考价值。关键词：杜邦分析体系；盈利能力；净资产收益率IProfitabilityanalysisofmedium-sizedmachinerymanufacturingenterprisesbasedondupontanalysis——TakingGuangxiGaotronEnvironmentalProtectionEquipmentCo.,Ltd.asanexampleABSTRACTThemaximizationofshareholders'wealthisthegoalofenterprisefinancialmanagement,andprofitabilityisoneoftheindispensablefactorstorealizethemaximizationofshareholders'wealth,whichconsiderstheabilityofenterprisestograbprofits.DuPontanalysissystemcannotonlyconnecttherelationshipbetweenvariousfinancialratios,butalsomeasuretheoperationandfinancialstatusofenterprisesmorecomprehensively.Thismethodcangetmoreintuitiveresultswhenitisappliedtotheprofitabilityanalysisofmachinerymanufacturingenterprises.Inviewoftheproblemsexistingintheenterprise,theauthorusesDuPontanalysissystemmethodtoobjectivelyandreasonablyproposesolutions.Theauthorusesthemethodsoffieldinvestigation,literatureresearchandcomparativeresearchtoexplorethecost,profitability,mainbusinessandtheoverallsituationoftheindustry.TherearefourmainproblemsinGuangxiGaochuang:first,theproportionofcostistoohigh,andthebudgetmanagementisnotperfect;Second,theinternalcontrolsystemisnotperfect,lackoffundmanagementandcontrol;Third,thefinancingchannelissingleandthecapitalstructureisunreasonable;Fourth,thelackofpublicityandbrandeffectintheprocessofenterprisemanagement.Therefore,themainsuggestionsareasfollows:first,strengthenthecostsupervisionandbudgetmanagement;Second,improvetheinternalcontrolsystemandstrengthenthefundmanagementandcontrol;Third,improvethefinancingabilityandoptimizethecapitalstructure;Fourth,increasepublicityandestablishagoodcorporateimage.TheauthortakesGuangxiGaochuangenvironmentalprotectionasanexampletoprovidereferenceandsuggestionsforthecompanytoimproveitsbusinesssituation,andalsoforthedevelopmentandgrowthofotherenterprisesintheenvironmentalprotectionindustry.Keywords:DuPontanalysissystem;Profitabiliy;Returnonnetassets目录摘要.....................................................................IABSTRACT.................................................................II绪论......................................................................1一、杜邦分析体系及盈利能力在企业运用的理论基础............................2（一）杜邦财务分析体系的基本内涵......................................2（二）杜邦财务分析体系在企业盈利能力分...
