我国钢铁行业上市公司盈利能力分析_会计审计

共2页:

[资料来源：http://www.THINK58.com]

我国钢铁行业上市公司盈利能力分析(含选题审批表,任务书,开题报告,毕业论文15000字)
摘  要：本文根据历史数据，总结和汇报了我国钢铁行业上市公司2000 到2010年间的盈利状况。我们发现我国钢铁行业上市公司的净资产收益率（盈利能力）在这段时间内成上下波动趋势，总体呈严重下滑走势说明盈利能力大大下滑。进一步分析也发现：首先该行业销售利润率在同期内严重下滑，其次资产周转率基本持平，最后权益乘数增长较快，但由于权益乘数增长速率远远低于销售利润率的下降速率所以导致净资产收益率迅速下滑，最后还通过了每股收益率进行了补充分析。同时2005年我国进行了股权分制改革，该行业的盈利能力在2005年前后波动较大；在2005年以前净资产收益率总体上升但在2005年以后该指标下滑趋势十分严重。
关键词：外部因素分析；杜邦体系分析；每股收益；总结；对策

Analysis on China's Listed Company of Steel Industry Profitability 
Abstract: Listed company a year of steel industry in the creation of value every year in the proportion of GDP is very big, is one of the pillars of our national economy. Through this industry listed company profitability analysis also can directly clear understanding of steel industry profit present and future development trend, but at the same time, through this industry that the side in place of economic development in China and the government of national state policy.

Key words: External factor analysis; Dupont model analysis; Earnings per share;Summary; countermeasure