摘要
2020年新冠肺炎的爆发,大多数行业的发展均受到了不同程度的影响,尤其是作为国民经济支柱产业的制造业企业。歌尔股份作为一家上市公司的制造业企业,受到了来自社会各界的广泛关注。为了更好地分析疫情对歌尔股份发展的影响,有必要分析疫情前后歌尔股份盈利能力的变化。运用杜邦分析方法对歌尔股份2019至2021的财务报表进行汇总分析,从各个方面对歌尔的盈利能力进行分析和评价。结果显示,公司的盈利能力在疫情背景下发展良好,未来发展潜力巨大。然而,公司的存货管理和偿债能力水平尚有不足,为了公司长期良性的发展,歌尔股份需要适当调整公司的存货管理政策和资本结构。
With the outbreak of Covid-19 in 2020,the development of most industries has been affected to some extent,especially the manufacturing enterprises,which are the pillar industries of the national economy.As a manufacturing enterprise of a listed company,Goertek has received extensive attention from all walks of life.In order to better reflect the impact of the epidemic on Goertek,it is necessary to analyze the changes in the profitability of Goertek before and after the epidemic.DuPont analysis method is adopted to summarize the financial statements of Goertek from 2019 to 2021,and comprehensively analyze and evaluate the profitability of Goertek.The results show that in the context of the epidemic,the company's profitability has developed well and its future development potential is huge.However,the inventory management and debt-paying ability of the company are still insufficient.In order to develop the company well,Goertek needs to adjust its inventory management policy and capital structure.
作者
李慧
Hui Li(Nanjing Forestry University College of Economics and Management,Nanjing,Jiangsu,210037,China)
