【作者】 覃国化；

【导师】 韦德洪；

【作者基本信息】 广西大学 ， 企业管理， 2008， 硕士

【摘要】 盈利结构是指构成企业利润的各项收支和不同性质的盈利的有机搭配和比例。研究企业盈利结构对提高企业盈利能力有重要意义。然而目前尚未发现对广西盈利结构做研究的文献。在此背景下,对广西上市公司盈利结构进行研究具有重要的现实意义。广西上市公司盈利结构受到诸如行业因素的影响,国家、地方政策的影响以及资产结构、资本结构、现金流量、公司风险等因素的影响。通过对易于量化的内部因素进行实证分析,以营业利润占比、主营业务收入占比、主营业务成本占比作为盈利结构度量指标,发现广西上市公司的资产负债率、经营活动现金流入量占比与营业利润占比正相关,长期资产占比、资产负债率与主营业务收入占比正相关,固定资产占比与主营业务收入占比负相关,长期资产占比与主营业务成本正相关,经营杠杆系数与主营业务成本占比负相关。根据分析结果,从加强政府对上市公司的引导和指导;调整产业、升级战略,做强做大现在上市公司和优化资产结构;优化资本结构;加强对经营活动现金流量的管理;提高风险意识,增强盈利能力等宏观、微观方面对改善广西上市公司盈利结构提出建议。更多还原

【Abstract】 Profit structure means constitution profit of enterprise each revenue and expenditure and organic matching and proportion of different nature profit. Making a study on Profit structure is make sense for improve profitability of enterprise. However, so far there hadn’t literatures to study for Profit structure of Guangxi listed companies. On this background, it is a significant to study Profit structure of Guangxi.The Profit structure of Guangxi was influenced by many factors: industry factor and the policy of the country, assets structure factor, capital structure, cash flow, companies risk. An empirical analysis was used with the internal factors which is easy quantitative. Using operating profit proportion, major business income proportion and operating costs as index of profit structure. Then can found the assert-liability ratio, cash flows from operating activities proportion are positive correlation with operating profit proportion, long term assets proportion and assert-liability ratio are positive correlation with Prime operating revenue proportion, fixed assets proportion is negative correlation with Prime operating revenue proportion, long term assets proportion is positive correlation with operating costs proportion, operating coefficients is negative correlation with operating costs proportion.Accounting the result, make suggestions to improve profit structure of Guangxi listed companies from two sides: one is macros copy, it must potentiate the government’s guidance, adjusting industry, promote strategy, the other is from the microscopic view, optimize the assets structure and capital structure, do a good work on manage the cash flow, enhance the company risk consciousness and so on.更多还原