摘要本文以宁波戴维医疗器械股份有限公司为例,通过 2018 年的相关财务数据,选用杜邦分析法对宁波戴维医疗器械股份有限公司的财务状况进行计算和分析得出公司的盈利能力情况。利用杜邦分析法中的销售净利率、总资产净利率、权益乘数等相关指标深入探究并综合分析,可以使报表分析者全面地掌握和了解该报表所反映出的具体财务信息。根据分析结论找出宁波戴维医疗器械股份有限公司在这三年中,经营管理存在的问题,并提出改进公司经营管理的建议和可行的方法。关键词：宁波戴维医疗器械股份有限公司; 盈利能力; 杜邦分析法; 报表分析AbatractTaking Ningbo Davidian Medical Devices Co., Ltd. as an example, through the relevant financial data from 2018, this paper chooses Dupont analysis method to calculate and analyze the financial situation of Ningbo Davidian Medical Devices Co., Ltd. and obtains the profitability of the company. Using DuPont's net interest rate of sales, net interest rate of total assets, equity multiplier and other related indicators to conduct in-depth exploration and comprehensive analysis can enable statement analysts to fully grasp and understand the specific financial information reflected in the statement. Based on the analysis, the problems in the management of Ningbo David Medical Devices Co., Ltd. in the past three years were found out, and the suggestions and feasible methods to improve the management of the company were put forward.Key words: Ningbo David Medical Devices Co., Ltd., profitability, DuPont analysis, report analysis一、绪论(一)研究背景近年随着我国资本市场的快速发展,盈利能力分析对公司的利益相关者来说变得很重要。特别是上市公司,它是公司管理人对公司经营管理水平和业绩的表现，债权人也可以用它来衡量整个债权的安全与否，同时它也是投资者可以获得多少收益的标准。现在整个企业的管理人员都喜欢更多的参照财务报表来确定产品的的质量和盈利的多少，赚钱更多的公司的决策人可以为公司提供积极的信息进行经营决策。应该怎样准确、公平和公正地评估上市公司的盈利能...
