上市公司盈利能力分析——以小天鹅公司为例摘要随着中国一跃超过日本成为世界第二大经济体，中国经济的发展在对世界经济的影响越来越大，中国作为一个制造业大国，家电制造业在其中起着重要的作用，尤其是自十八大以来，我国经济转型进度加快，作为制造业的一个重要子部分的家电制造业，它的良好发展也举足轻重。然而，任何企业都是以盈利为目的的，利润是债权人与债务人关注的重中之重，不仅是推动企业发展的动力，也是国民经济发展的催化剂。本文选取了小天鹅公司这一上市家电企业作为研究对象，先分析了解了相关的内外部环境，再通过调取它近几年的财务报表，运用水平垂直分析法、杜邦分析法以及因素分析法等方法再结合相关的财务指标对财务数据进行分析，再与中国家电行业两大巨头格力集团与美的集团进行比较，从而对小天鹅公司的盈利能力进行综合评价，在此过程中，发现了小天鹅公司存在的问题，再提出相应得合理建议，希望能够通过此次的研究分析，对自己所学的知识能够学以致用，使自己的能力有所提升。关键词：小天鹅；财务报表；盈利能力分析；问题与建议ABSTRACTAsChinaovertookJapantobecometheworld'ssecond-largesteconomy,China'seconomicdevelopmenthasmoreandmoreinfluenceintheworldeconomy,Chinaasamanufacturingpower,homeappliancemanufacturingindustryplaysanimportantroleinthem,especiallysincetheeighteenthbigprogresstospeeduptheeconomictransformationinChina,asanimportantsubpartofthemanufacturingofelectricalhomeappliancesmanufacturing,itssounddevelopmentarealsoimportant.However,anycompaniesaremakingprofits,profitisthekeyofthecreditorandthedebtorconcerned,isnotonlythepowertopromotethedevelopmentoftheenterprise,isalsoacatalystforthedevelopmentofnationaleconomy.Thisarticleselectsthecygnetcompanylistedonthehomeapplianceenterpriseastheresearchobject,firsttoanalyzeandunderstandtherelevantinternalandexternalenvironment,andthroughitinrecentyears,thefinancialstatementstobeobtained,usinghorizontalverticalanalysis,dupontanalysisandfactoranalysismethodcombinedwiththerelevantfinancialindicatorstoanalyzefinancialdata,andagaintheChineseelectricalappliancesindustrygiantsgreegroupcomparedwithmideagroup,tolittleswanforcomprehensiveevaluationoftheprofitabilityofthecompany's,intheprocess,foundthelittleswancompanyexistingproblems,andthenputforwardreasonableSuggestions,hopetobeabletoanalysis,throughthestudyofthelearnedknowledgetoapplytooneself,makeoneselfoftheabilitytoimprove.KEYWORDS：Cygnet；Financialstatements；Profitabilityanalysis；Problems；Suggestions目录..............................................................1..............................................1........................................................1........................................1........................................2..................................................3......................................................3......................................................3................................................4....................................................4.............................................4.....................................4.................................5..............................................6................................................7........................................................7...................................................7...................................................7........................................................9...................................................9..................................
