一汽轿车股份有限公司财务报告盈利能力分析

I

一汽轿车股份有限公司财务报告盈利能力分析

摘 要

近年来，作为汽车生产强国和消费大国的中国，国内市场销量同比下降2.76%，加上市场经济逐渐发展起来，全球经济趋向一体化，汽车市场并不景气。作为主要生产乘用车的一汽轿车股份有限公司也受到了一定程度的影响。

汽车行业的发展同时也给社会带来了不可忽视的问题，例如空气环境受到污染、交通道路堵塞和越来越多的安全问题等等。政府在面对这些社会问题也采取了加强驾驶教育、取消税收优惠政策等措施。

本文分析各种相关指标并切合实际情况，对一汽轿车股份有限公司的财务报告进行分析其盈利能力，包括与同行业的广汽集团进行横向对比，找出与同行业的比较，并为公司提供合理的建议，有效地促进企业持续发展，提高一汽集团的公司价值。

关键词：一汽轿车；盈利能力；财务分析

II

Profitability Analysis of FAW Car Co., Ltd.

Abstract

In recent years, as a car production and consumption of country, China, that domestic sales

declining 2.76%. With the gradual development of the market economy, the global economy is

becoming more and more integrated. Auto market is cooling. As a major passenger car producing

company, FAW Car Co., Ltd.’s economy was also affected.

At the same time, the development of the automobile industry has brought some problems

that cannot be ignored, such as air pollution, traffic congestion and more and more safety

problems. In the face of these social problems, the government has also taken measures to

strengthen driving education and abolish preferential tax policies.

This article use correlated indicators to analyze the profitability of FAW Car Co., Ltd.

Combined with the actual , Including with the same industry Guangzhou Automobile Group Co.,

Ltd. horizontal comparison, to find out the comparison with the same industry I will offer some

rational advices for helping the enterprise to develop and increasing company value.

Key words：FAW CAR；Profitability；Financial analysis 1

目 录

摘 要 .................................................................................................................................................... I

Abstract ................................................................................................................................................. II

一、绪 论 ........................................................................................................................................... 1

（一）研究背景和意义 ............................................................................................................. 1

1.研究背景 ................................................................................................................................. 1

2.研究意义 ................................................................................................................................. 1

（二）国内外研究现状 ............................................................................................................. 1

1.国外研究 ................................................................................................................................. 1

2.国内研究 ................................................................................................................................. 2

3.文献综述 ................................................................................................................................. 2

（三）创新点 ................................................................................................................................ 2

二、盈利能力分析概述 .................................................................................................................. 2

（一）盈利能力的概念 ............................................................................................................. 2

（二）盈利能力理论基础 ......................................................................................................... 3

（三）盈利能力的分析作用 .................................................................................................... 3

三、一汽集团盈利能力分析 ......................................................................................................... 3

（一）一汽轿车股份有限公司简介....................................................................................... 3

（二）资本经营盈利能力分析 ................................................................................................ 4

（三）资产经营盈利能力分析 ................................................................................................ 5

（四）商品经营盈利能力分析 ................................................................................................ 6

（五）上市公司盈利能力分析 ................................................................................................ 6

四、分析一汽集团存在的不足与建议 ....................................................................................... 8

（一）存在的不足 ....................................................................................................................... 8

1.公司市场定位模糊，集团品牌竞争力弱 ..................................................................... 8

2.公司创新速度较慢，创新不能及时获利 ..................................................................... 9

3.过度利用股权筹资，资本结构不合理 .......................................................................... 9

4.公司经营管理不善，营业外支出上涨较快 ................................................................. 9