摘 要：由于经济快速发展，人们的压力越来越大，健康成为了大家关心的要点，医疗设备制造行业逐步兴起，各制造企业的竞争越来越激烈。为了在竞争中拥有优势，盈利能力是关键。对企业的财务分析主要是获取利润的能力分析，企业相关者都十分注重盈利能力。首先，本文对盈利能力进行理论介绍，再结合鱼跃医疗2013-2016年的财务报表从投资盈利能力、经营盈利能力和资本保值增值等方面提出盈利能力分析的各项指标，揭示鱼跃医疗的盈利能力状况，然后通过各年度对比找出其中存在的问题并且指出原因，最后结合企业的实际情况给出相应的对策。94922

毕业论文关键词：医疗设备，制造企业，盈利能力，鱼跃医疗

Abstract:Due to the rapid economic development, people's pressure is growing, health has become the focus of everyone's attention, so the medical equipment manufacturing industry gradually rise, each manufacturer enterprise's competition is more and more intense 。 In order to have an advantage in the competition, profitability is particularly important。 The financial analysis of the enterprise is mainly the ability to obtain profit analysis, the enterprise stakeholders are very focused on profitability。 First of all,this paper introduces the theory of profitability and then combines the financial profitability of the yuwell medical equipment co。, Ltd from 2013 to 2016。It puts forward the indicators of profitability analysis from the aspects of investment profitability, business profitability and capital preservation and appreciation, reveals the profitability of ping medical condition。Then through the annual comparison to find out the problems and pointed out the reasons, and finally combined with the actual situation of enterprises to give the corresponding countermeasures。

Key words: medical equipment,manufacturer company,profitability,yuwell medical equipment co。, Ltd

目  录

1  引言 3

2  医疗设备行业盈利能力分析的相关理论 3

2。1  医疗设备行业简介 3

2。2  企业盈利能力分析的概述 4

2。3  企业盈利能力分析的目的 4

2。4  企业盈利能力分析的意义 4

3  鱼跃医疗的盈利能力状况 4

3。1  投资收益能力指标分析 5

3。2  经营获利能力指标分析 7

3。3  资本保值增值指标分析 9

4  鱼跃医疗盈利能力存在的问题 10

4。1  净利润与净资产未能同步增长 10

4。2  总资产周转率下降 10

4。3  不重视对成本的控制 10

4。4  盈利能力不稳定 11

4。5  资本结构不合理 11

5  鱼跃医疗盈利能力存在问题的原因 11

5。1  净资产投入过多 11

5。2  资产利用效率不高 11

5。3  忽视成本管理 12

5。4  调控力度过大 12

5。5  决策过于保守