【正文】 展四個(gè)方面的能力。并提出了合理控制成本費(fèi)用、加強(qiáng)應(yīng)收賬款的管理以及適度舉債經(jīng)營的改進(jìn)性建議。s most popular topic. In the economic sphere, the people through the analysis of the financial statements for the various studies done by the relevant conclusions of the investment, financing and other capital activities. Only full attention to stakeholder issues reflected in the financial statements and analyze them in order to make greater gains interest groups. This paper selects Sany Heavy Industry Co. (ticker symbol: 600031) annual financial statements for 20202020 were analyzed using trend analysis and DuPont analysis methods such as financial analysis of the pany. Studied Sany debt, earnings, operating and developing four capacities. Sany obtained high costs, receivables and liabilities of a huge amount more than three aspects. And put forward reasonable control costs, strengthen management of accounts receivable and moderate leverage improvement remendations. Keywords: Profitability。 Dupont analysis 齊齊哈爾大學(xué)畢業(yè)設(shè)計(jì) (論文 ) III 目 錄 摘 要 ......................................................................................................................................... I Abstract ...................................................................................................................................... II 一、公司簡介 ............................................................................................................................ 1 （一）公司基本情況 .......................................................................................................... 1 1．基本情況 ................................................................................................................ 1 2．人員結(jié)構(gòu) ................................................................................................................ 1 3．資本事項(xiàng) ................................................................................................................ 2 （二）財(cái)務(wù)報(bào)表分析 .......................................................................................................... 4 1．資產(chǎn)負(fù)債表分析 .................................................................................................... 4 2．利潤表分析 ............................................................................................................ 6 3．現(xiàn)金流量表分析 .................................................................................................... 7 二、三一重工財(cái)務(wù)指標(biāo)分析 .................................................................................................... 9 （一）運(yùn)營能力分析 .......................................................................................................... 9 1．存貨周轉(zhuǎn)率 ............................................................................................................ 9 2．應(yīng)收賬款周轉(zhuǎn)率 .................................................................................................. 10 3．固定資產(chǎn)周轉(zhuǎn)率 .................................................................................................. 11 4．總資產(chǎn)周轉(zhuǎn)率 ...................................................................................................... 12 5．運(yùn)營能力綜合分析 .............................................................................................. 13 （二）償債能力分析 ........................................................................................................ 14 1．短期償債能力分析 .............................................................................................. 14 2．長期償債能力分析 .............................................................................................. 16 3．償債能力綜合分析 .............................................................................................. 19 （三）盈利能力分析 ........................................................................................................ 19 1．盈利能力 .............................................................................................................. 19 2．盈利能力綜合分析 .............................................................................................. 21 3．盈利質(zhì)量 .............................................................................................................. 22 （四）發(fā)展能力分析 ........................................................................................................ 22 1．發(fā)展能力指標(biāo)分析 .............................................................................................. 22 2．發(fā)展能力綜合分析 .............................................................................................. 24 三、三一重工杜邦分析 .......................................................................................................... 26 齊齊哈爾大學(xué)畢業(yè)設(shè)計(jì) (論文 ) IV （一）杜邦分析的意義 .................................................................................................... 26 （二）對凈資產(chǎn)收益率的分析 ........................................................................................ 26 （三）分解分析過程 ........................................................................................................ 28 四、三一重工存在的問題 ...................................................................................................... 30 （一）應(yīng)收賬款周轉(zhuǎn)速度低 ............................................................................................ 30 （二）負(fù)債風(fēng)險(xiǎn)大 ............................................................................................................ 30 （三）成本費(fèi)用高 ............................................................................................................ 30 五、完善公司經(jīng)營采取的對策 .............................................................................................. 31 （一）加強(qiáng)應(yīng)收賬款的管理 ............................................................................................ 31 1．事前控制 .............................................................................................................. 31 2．事中控制 .............................................................................................................. 31 3．事后控制