目录摘要......................................................................................................................1Abstract................................................................................................................2绪论........................................................................................................................3一、我国上市公司经营业绩评价指标体系............................................................3二、上市公司经营业绩评价指标的选取...............................................................4三、实例分析.........................................................................................................5（一）2007年行业状况..................................................................................5（二）公司概况..............................................................................................6（三）2007年经营业绩分析...........................................................................7结论......................................................................................................................13致谢......................................................................................................................15参考文献..............................................................................................................16摘要2007年，对于中国的证券市场投资者来说，注定是不平凡的一年。随着我国证券市场的不断壮大，股票投资已经成为我国投资者的主要途径。股票的质量与上市公司的经营业绩密切相关，投资者可以通过业绩分析降低投资风险，提高投资收益；而企业则可以根据业绩分析做出决策和生产计划的调整，因此，对上市公司经营业绩进行评估显得尤为重要。上市公司的经营业绩可以通过年报中的财务数据反映出来。因此本文选取了主营业务收入、主营业务成本比率、主营业务利润率、股东权益比率、长期负债比率、资产负债率、净资产收益率、流动比率、速动比率、应收账款周转率、存货周转率、每股收益这几个指标对焦作万方、云铝股份、中孚实业、新疆众和以及中国铝业5上市公司2007年的经营业绩进行分析评价。关键词：经营业绩铝行业评价Abstract2007,toChina'ssecuritiesmarketinvestors,isboundtobeanextraordinaryyear.WiththecontinuousgrowthofChina'ssecuritiesmarket,stockinvestmentinChinahasbecomethemainwaytoinvestors.Stocksandthequalityoflistedcompaniescloselyrelatedtotheoperatingresults:sharesoflistedcompaniesandthequalityoftheoperatingresultsofcloselyrelatedinvestorscanreducetheperformanceoftheinvestmentriskandenhanceinvestmentincome,andenterprisescanmakeadecisionbasedonperformanceanalysisandadjustmentoftheproductionplan,therefore,theoperatingresultsoflistedcompaniestoassessisparticularlyimportant.Theoperatingresultsoflistedcompaniescanbereflectedthroughtheannualreportofthefinancialdata.Thisarticlehasbeenselectedthemainbusinessincome,themainbusinesscostratio,themainbusinessprofitmargins,equityratio,long-termdebtratio,theratioofassetsandliabilities,netcapitalgainsrate,liquidityratio,quickratio,accountsreceivableturnoverRate,inventoryturnoverrate,earningspershareoftheseindicatorsJiaozuoWanfang,Yunlvgufen,ZhongfuIndustryCo.,JoinworldandChinalcofivelistedcompaniesin2007totheoperatingresultsofanalysisandevaluation.KeyWords:Operatingresults;AluminumIndustry;Evaluation我国铝行业部分上市公司2007年经营业绩分析绪论经营业绩，也可称经营成果，指经济实体在一定时期内利用其有限资源从事经营活动所取得的成果①。我国的上市公司起源...
