摘要
选取2006年沪深股市成功解除财务困境的30家上市公司作为研究样本,采用杜邦分析法对样本公司进行财务综合分析。分析表明上市公司解除财务困境的关键在于主营业务收入的提高和净利润的提升,上市公司保持较好盈利能力的关键在于提高公司的资产运营效率。
With a sample of 30 companies successfully releasing from financial distress and listed in Shanghai and Shenzhen stock exchanges during the period of 2006,and with DuPont analysis ,the article gives the companies integration financial analysis. The analysis shows the key that the companies successfully releasing from financial distress is to raise revenue and net profit ,and the key of listed companies preferably keeping profitability is to improve their assets＇operational efficiency.
出处
《科技和产业》
2009年第1期54-58,73,共6页
Science Technology and Industry
基金
2008年黎明职业大学校级课题的阶段性研究成果
关键词
上市公司
解除
财务困境
杜邦分析法
listed companies
releasing from
financial distress
Dupont analysis
