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文章采用改进的杜邦财务分析体系,选取了中小企业板的近三年数据作为对比基础,以船舶业民营企业作为样本进行了财务分析。文章对案例企业的分析从产品市场和金融市场两个角度入手,以其近三年即金融危机前后的状况为基础,前者主要由净经营资产利润率等三个指标出发分析案例企业的经营,后者主要从资本成本和资本结构两方面讨论该企业的财务情况,最后结合实地调研的结果,综合案例企业的财务状况并尝试提出改进建议。
The paper adopts the improved DuPont financial analysis system, selects the data of SME board in the past three years as the comparative basis, and takes the private-owned enterprises of ship industry as a sample to carry on the financial analysis. The article analyzes the case enterprises from two angles of product market and financial market. Based on the past three years, that is, the situation before and after the financial crisis, the former mainly analyzes the operation of case enterprises from the three indicators of net operating assets profit rate, The latter mainly discusses the financial situation of the enterprise from the aspects of capital cost and capital structure. Based on the results of the field investigation, the article integrates the financial status of the case enterprises and tries to make suggestions for improvement.