【摘要】 2010年白酒行业的一重大新闻—洋河酒业开始牵手双沟酒业,为更好振兴"苏酒"拉开序幕。洋河酒业并购双沟酒业前后,财务能力有何明显变化呢?本文从比较综合和实用的财务分析方法—杜邦财务指标体系视角入手,层层分解净资产收益率,对比分析洋河酒业并购双沟酒业前后的盈利能力。更多还原

【Abstract】 In 2010,Yanghe Company merged with Shuanggou Company,which aroused much attention and symbolized the start of the revitalization process of liquor industry.After the merger,whether their financial ability has improved has become a hot topic.This article uses the Du Pont System,which is a comparatively comprehensive and practical approach,to deeply analyze their ROE,and compare their profitability before and after the merger for this two companies.更多还原