毕业论文杜邦分析体系下比亚迪财务分析摘要近年来,许多欧美国家非常注重新能源汽车的发展,都把发展新能源汽车提升到国家战略高度,欧盟一些国家提出了“禁止销售燃油时间表”,尤其是在全球变暖、生态环境变得十分恶劣、化石能源储存量有限的情况下,发展新能源汽车就显得十分重要。杜邦分析体系是的是世界上知名度较高的一种财务分析体系,基础指标为权益净利润率,可帮助管理层科学评测和合理预估企业营运、偿债、盈利等各个层面的水平和能力,其指标可进一步细分为权益乘数、总资产周转率以及销售净利率。以企业经营管理和投资眼光来给予企业资金投资者和公司管理者遇到的问题以一定的参考和借鉴。本文以比亚迪股份有限公司作为主要研究对象,基于杜邦分析体系的基本原理进行了相关财务分析。第一章,主要介绍国内外研究背景及意义、趋势。第二章,是对本篇文章主要运用的理论和方法进行介绍。第三章,大体概括和介绍了研究对象的现状。第四章,基于杜邦财务分析体系,对研究对象进行深入分析研究。第五章,以研究对象的金融投资水平为核心关键进行深入分析,并提出来解决企业投资和管理方面遇到的相关问题的解决意见。本文最终得出结论,比亚迪的偿付能力、运营能力和盈利能力都需要提高,并且有很大的成长空间,在中国经济快速发展世界经济逐渐复苏的情况下,比亚迪前途可期。关键词:杜邦财务分析体系;比亚迪股份有限公司;财务分析AbstractInrecentyears,manyEuropeanandAmericancountrieshavepaidgreatattentiontothedevelopmentofnewenergyvehicles,andhavepromotedthedevelopmentofnewenergyvehiclestothenationalstrategiclevel.SomecountriesintheEuropeanUnionhaveproposeda“prohibitionofsalesfuelschedules”,especiallyinthecontextofglobalwarmingandecologicalenvironment.Thedevelopmentofnewenergyvehiclesisveryimportantinthecaseofveryharshandlimitedfossilenergystorage.TheDuPontanalysissystemisawell-knownfinancialanalysissystemintheworld.Thebasicindicatoristheequitynetprofitrate.Thefollowingincludesthenetsalesrate,totalassetturnoverrateandequitymultiplier,whichcanmakeprofitsandrepaydebts.Theabilityandlevelofoperationandotheraspectsoftheoperationarereasonablyevaluatedandpredicted.Fromtheperspectiveofinvestmentandbusinessmanagement,theproblemsencounteredbycorporatecapitalinvestorsandcompanymanagersaregivensomereferenceandreference.ThispapermainlyusesDuPontfinancialanalysismethodtoconductfinancialanalysisonBYDCo.,Ltd.Thefirstchaptermainlyintroducestheresearchbackground,significanceandtrendathomeandabroad.Thesecondchapterintroducesthetheoryandmethodsmainlyusedinthisarticle.ThethirdchaptergivesabriefintroductiontoBYDCo.,Ltd.ThefourthchapteristhefinancialanalysisofBYDusingDuPontanalysis.ThefifthchaptermainlyanalyzesBYD'sfinancialinvestmentabilityandproposessolutionstotheproblemsrelatedtocorporateinvestmentandmanagement.ThepaperconcludesthatBYD'ssolvency,operationalcapabilityandprofitabilityneedtobeimproved,andthereisalotofroomforgrowth.InthecaseofChina'srapideconomicdevelopmentandthegradualrecoveryoftheworldeconomy,BYD'sfutureisexpected.KeyWords:DuPontfinancialanalysissystem;BYDCo.,Ltd.;financialanalysis目录第1章绪论...................................................................................................................................11.1研究背景及意义................................................................................................................11.1.1研究背景..................................................................................................................11.1.2研究意义.................................................................................