吉林森工集团利润的质量分析

Analysis on the Profit Quality of Jilan Forest Industry Group

以吉林森工集团为研究对象,选取2011—2015年财务报表数据,从企业核心利润实现过程质量、利润结构质量和利润结果质量三个方面进行全方位、深层次、多角度的分析与评价,并得出相关的结论,意在促使其提升利润质量、提高经济效益。结果表明:吉林森工集团对产品和地区的依赖性较强,对管理费用的控制能力较弱。公司主营产品的毛利率偏低、对外投资的盈利能力远高于经营资产的盈利能力,而且公司经营利润没能够创造出足够的现金流量以及利润结构与资产结构匹配性较差。公司自身盈利能力处于同行业的较低水平,总体来说公司的利润质量较差。

Take Jilin forest industry group as the study object, selects financial data from 2011 to 2015 as the basis for the analysis, this study carries on omni-directional, deep level, multi angle analysis and appraisal, from 3 aspects including quality of enterprise core profit realization, profit structure and profit results, intended to make its improve profit quality, improve economic efficiency. The results showed that Jilin forest industry group have strong dependence on products and regions, and have less control over management costs. The gross profit rate of the enterprise′s main products is low, and the profitability of foreign investment is far higher than that of the operating assets. Moreover, the enterprise′s profit did not create enough cash flow, and the matching of the profit structure and the asset structure was poor. The enterprise′s profitability is at a lower level in the same industry. The enterprise′s profit quality is poor in general.