【作者】 李静；

【导师】 池玉莲；

【作者基本信息】 石河子大学 ， 会计（专业学位）， 2014， 硕士

【摘要】 新赛股份公司于2004年在上海证券交易所首发上市，主要从事农作物种植、加工、销售及农业高新技术产品的研究及开发。随着业务的不断扩展，公司主要业务由农业向工业化转型。公司已形成“一主两翼，向优势资源转换”的战略模式，即以棉花产业的发展作为主要的行业，在行业中发挥主导作用；以油脂行业为一翼，凸显品牌效应的特点；以棉纺产业为一翼，发挥棉花产业链延伸的影响；优势资源转换——以矿产和清洁能源建设，作为优势产业和衍生发展的突破。新赛股份公司是一家非常具有潜力的公司，在进入新疆市场之后就马上占据了较高的市场占有率。但是在市场竞争残酷的情况下，新赛股份公司如何能够在市场上占有不败之地，如何长远持久的发展是非常值得我们探讨的。针对这个问题笔者结合新赛股份公司相关信息，从该公司的盈利能力方向着手研究，对该公司目前的盈利能力财务状况进行解析，笔者通过分析得出：就新赛股份公司目前的财务状况而言，其盈利能力较弱，年报数据显示近三年均不同程度出现亏损状态。笔者通过对新赛股份公司其他影响盈利能力的因素来分析，找出新赛股份公司在政策影响方面、市场定位、成本控制、人力资源管理能力、新赛股份公司盈利能力面临的瓶颈和该公司的竞争能力中所存在的问题，笔者通过分析得出：新赛股份公司经营能力较弱，在经营方面存在较多需要解决的问题，所以，本文针对这一系列问题提出了政策建议、明确市场定位、加强成本管理、提升人力资源管理能力、行业竞争格局和发展趋势等建议，对该公司盈利能力的提高和公司的发展尤为重要。更多还原

【Abstract】 XinSai co., LTD in the ipo on the ShangHai stock exchange in2004, mainly engaged in crop planting,processing, sales and agricultural high-tech product research and development. With business expanding,the company main business transformation from agriculture to industrialization. Company has formed "themain wing, the resources superiority transformation" of the strategic mode, namely the cotton industrydevelopment as the main industry, to play a leading role in the industry; In oil industry, for a wing,highlight the characteristics of the brand effect; In the cotton spinning industry, for a wing, exert theinfluence of the cotton industry chain extension; Superiority resources transformation-in mining andconstruction of clean energy, and derivative as advantage industry breakthrough.XinSai co., LTD is a very promising company, immediately after entering the XinJiang market occupya higher market share. But in the cruel market competition situation, how can the XinSai co., LTD ainvincible position in the market, and how long lasting development is very worthy of our study. Forinformation about this problem the author XinSai co. LTD., from the direction of the profitability of thecompany to study, to the profitability of the company is now analyzes financial situation, the authorconcluded from the analysis: in terms of XinSai joint-stock company’s current financial condition, its profitability is weak, the annual report data showed nearly three annual losses in different level.The author through to the XinSai joint-stock company other non-financial factors affectingprofitability analysis, find out XinSai joint-stock company in terms of policy, market positioning, and costcontrol ability, human resources management, the bottlenecks faced by XinSai joint-stock companyprofitability and the company’s ability to compete in the existing problems, the author concluded from theanalysis: XinSai joint-stock company management ability is weak, the problems need to be solved inbusiness more, so, this a series of problems, this paper puts forward the policy advice, clear marketpositioning, and strengthen the cost management, improving the capacity of human resources management,industry competition pattern and trend of development and so on, the improvement of profitability of thecompany and the company’s development is particularly important.更多还原