基于净资产收益率的公路上市公司盈利能力研究

Research on Profitability of Highway Listed Companies Based on ROE

对于用毛利率分析法分析公路上市公司获利情况的研究有不足之处。本文用净资产收益率法分析,通过利用净资产收益率这个指标,对比了行业间的净资产收益率。同时选取了公路行业具有代表性的21家公路上市公司。做了行业内的净资产收益率的分析,分析了21家公路上市公司2008-2011年第一季度发展状况及其获利情况,并得出公路行业属于非暴利行业的结论,与此同时利用此结论能揭示目前公路上市公司存在的问题和提出解决问题的对策。

It has inadequacies for the analysis of the profitability of road listed companies by using gross margin analysis. Using ROE analysis, this paper compares ROE between industries through the use of ROE, meanwhile, selects 21 representative listed companies in highway industry. The analysis of ROE in industry was carried out, and the first quarter of 21 highway listed companies during 2008-2011 as well as its profitability were analyzed, the conclusion was gotten, namely the highway industry is non-lucrative industry. At the same time, with this conclusion, it can reveal problems in highway listed companies, and solutions are proposed.