【摘要】 在强化食品安全的背景下,展开乳品企业的盈利能力分析具有现实意义。以光明乳业、伊利股份、蒙牛乳业和三元股份4家主营乳业的上市公司为样本,利用公司2006—2010年的年报数据,从指标角度分析公司的商品生产经营盈利能力、资源利用效率和投资者获利能力,发现我国乳品行业上市公司盈利能力变动较大,并提出相应建议。更多还原

【Abstract】 An analysis to the profitability of listed companies in the dairy industry is of great practical significance when food security is receiving ever-increasing attention.Taking the annual reports of four listed companies,i.e.Guangming,Yili,Mengniu and Sanyuan dairy corporations from 2006 to 2010 as samples,this paper calculated the main indexes of the profitability,including product profitability,management efficiency and investors,profitability.It was found that the profitability of Chinese companies in the dairy industry changes a lot,and corresponding advices were provided hereafter.更多还原