最新论文《企业盈利能力分析研究 -以联想公司为例》

<h1 style=“text-align: center;”>企业盈利能力分析研究 -以联想公司为例</h1><img src=“http://www.chinadaily.com.cn/business/img/attachement/jpg/site1/20130403/0013729e3c9012c5cdc808.jpg” alt=“Lenovo announces strategy to boost profit[1]- Chinadaily.com.cn”> <span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
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Calibri;mso-hansi-theme-font:minor-latin”>摘要：在从计划经济向市场经济过渡的过程中，我们越来越关注私营企业的发展。随着21<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>世纪经济的快速发展，投资者、经营者甚至是企业的股东都必须关注他们的财务状况和经营业绩，但他们也必须加强金融风险管理。评估——企业生存的主要财务指标是盈利能力，通过对企业盈利能力的分析，可以更好地了解企业的财务状况和运营结果，并确定如何提高其盈利能力。例如,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>计算了其合成的财务指标的成本效益分析,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>获得合资企业概况、地位和现状,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>确定出现问题的发展进程的合资公司,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>提出合理的解决方案的问题,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>从此提高企业的盈利能力。<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>关键词：企业盈利能力；企业指标；联想公司<o:p></o:p><o:p> </o:p> <span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>一、企业盈利能力分析的概述<o:p></o:p>(<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>一)<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>公司盈利概念能力是指一个企业的盈利从自己的资源,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>包括投资,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>在一个实体经济,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>并结合企业的能力,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>获得利益,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>降低成本,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>降低金融风险。对企业盈利能力的分析是基于对其盈利能力的分析和评估，特别是通过总资产回报率、净销售额、净销售利率等。<o:p></o:p>(<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>二)<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>目的分析企业盈利,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>是实现可持续发展和稳定,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>企业必须获得利益的生产活动,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>因此,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>通常他们的目标是提高收益最大化,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>而利润分析是良好的措施的能力为企业获得利益。因此，公司的盈利能力通常是投资者、债权人和公司管理者的主要关注点。不同利益相关者的盈利能力分析的目标是不同的。在雇主的情况下，对公司盈利能力的分析可以反映和衡量公司的业绩，使其能够及时发现管理问题;<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>在债权人的情况下，盈利能力直接影响到在到期时收回债权的可能性。收益来源是偿还债务的公司,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>因为公司有更高的盈利能力,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>即使目前的债务会很高,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>可以确保在很大程度上,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>该公司能偿还债务的期限,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>维护债权人的利益。<o:p></o:p>(<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>三)<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>分析企业盈利意味着分析企业的利润的不只是起点和终点的管理活动,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>而且公司的中心,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>公司的财务分析的结果反映实例的盈利。对企业盈利能力的分析有以下后果:<o:p></o:p>1<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:
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mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>公司的利润的帮助,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>结果反映经济公司发现自己的问题,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>是指企业为获取利润的大量资源,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>这反映了企业的能力,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>获得利益,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>减少成本,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>营销,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>更重要的是,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>结果在不同阶段的行动。通过对盈利能力的分析，企业可以及时发现问题，提高企业的创业能力。盈利分析的最终目标，是企业财务分析的核心，是提高企业的盈利能力，从而实现可持续和稳定的发展。<o:p></o:p>2<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:
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mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>它帮助投资者了解投资回报的水平。利润最大化是股东投资的基本目标。在少数几家拥有同等或类似信用的公司的情况下，融资总是针对有利可图的公司。利润和正常运转的公司可以带来实实在在的公司并允许继续运作,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>同时增加股票价格的上市公司,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>让股东获得更高的回报,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>吸引更多的金融投资和继续推动企业发展。简而言之，最赚钱的公司可以吸引更多的投资，为投资者提供更多的投资机会，让每个人都受益。<o:p></o:p>3<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>、
<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:
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mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>它帮助债权人了解债务的安全程度。企业债务服务的主要融资来源之一是，在其业务过程中获得的利润是利润，因此盈利能力的稳健和疲软直接影响其偿付能力。保护贷款人的利益首先取决于公司的盈利能力和未来盈利能力的发展。在盈利能力较低的企业中，他们往往无法偿还大量的资本和贷款利息;<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>在利润丰厚的企业中，这通常意味着他们可以获得更好的利润，并及时偿还债务。因此，对公司盈利能力的分析对债权人也很重要。<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>二、联想公司盈利能力分析<o:p></o:p>(<span style=“font-family:宋体;
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mso-hansi-theme-font:minor-latin”>一)<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
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Calibri;mso-hansi-theme-font:minor-latin”>联想公司简介<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
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Calibri;mso-hansi-theme-font:minor-latin”>联想集团由11<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
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Calibri;mso-hansi-theme-font:minor-latin”>名科技人员于1984<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
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Calibri;mso-hansi-theme-font:minor-latin”>年由中国科学院计算技术研究所投资20<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>万元创办，是一家信息产业多元化发展的大型企业集团，是一家创新型的国际科技公司。<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>自1996<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>年以来，联想电脑销量一直位居中国国内市场第一;2005<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年，联想集团收购IBM<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>个人电脑业务;2013<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年，联想电脑销量跃居全球第一，成为全球最大的个人电脑制造商。2014<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年10<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>月，联想集团宣布完成对摩托罗拉移动的收购。<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>作为个人电脑市场的领头人，正在研究更多的新产品，以方便办公室职员和需要电脑的人提供更好的服务。它的主要产品是桌面电脑、服务器、笔记本电脑、打印机、PDA<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>、面板、手机和集成器。2017<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年8<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>月，国家工商联合会公布了“2017<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年中国500<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>多家民营企业”名单，预计将是第四家。<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>（二）联想集团有限公司盈利现状<o:p></o:p><o:p> </o:p> <span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>联想企业得到了各国的政治支持，为了响应他们对“加强信息产业”政策的呼吁，我国的政治环境更加有利可图，对其国际轨迹的损害也更小。2010<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年，中国的宏观经济环境和计算机行业本身经历了持续的变化，包括地震、洪水等。这导致了一系列的意外事件，导致了行业本身的持续变化。然而，计算机市场总体增长趋势的基本方面没有变化。此外，我国人民的生活水平低于发达国家，使我国人民难以消费高科技产品。关联集团有限公司的盈利能力也逐年增长，保持稳定。<o:p></o:p>
<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>基于IDC<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>数据的综合市场份额显示了联想在亚洲和太平洋PC<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>市场联系的优势。2013<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年第三季度的数据显示，在亚洲市场，笔记本电脑的形象是第一个拥有30.6%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>电脑市场份额的市场，这是一年以来第一次，全球市场份额达到两位数。此外，在笔记本电脑和桌面电脑市场上，PC<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>的市场份额估计是第一个。特别是，市场在国家的地位是显而易见的。<o:p></o:p><o:p> </o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>（三）影响联想公司盈利能力的因素<o:p></o:p>1.资产负债率分析<o:p></o:p>根据表1-1的联想公司负债率图表可以看出，联想公司近几年负债率很低，可以从表中的数据看出，近几年联想公司负债率还是在不断下降，可以看出联想公司非常成功。<o:p></o:p><o:p> </o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>表1-1<o:p></o:p><!–[if gte vml 1]><v:shapetype
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mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>负债结构分析<o:p></o:p><o:p> </o:p>
<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>管理债务方面,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>债务公司长期和短期的方式组织应该适当的进行分配才更合理,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>实现各目标公司的资本,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>特别注意期限摊销,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>以确保完整的供应链金融。<o:p></o:p>
<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>我所观察到的风险评估在很大程度上影响了公司的决策，相对而言，长期资产的购买取决于短期债券。对短期资产的获取取决于短期债务的融资，50%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>的负债是最优和合理的债务水平。在不断变化的市场环境中，短期过度负债增加了流动性风险，导致信贷风险增加，以及上市公司固有的缺陷增加。如果公司业务中可用的现金流不符合要求，公司的风险监测能力将变得非常脆弱，从而导致上市公司的被动情况。<o:p></o:p><o:p> </o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>从上表可以看出，长期负债占2015<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年至2016<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年期间总资产的7.23%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，2016<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年中期为7.68%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>。总资产的流动负债为54%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，表明企业的短期负债增加。2015<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年的总负债为98.86%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，2016<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年为98.22%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，2017<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>年为97.77%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，中长期负债占总负债的13%<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，多年来一直很高。在中国社会，必须充分考虑，进行正确的分析，提出正确的解决方案。<o:p></o:p> <o:p></o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p> <span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>三、结论<o:p></o:p><span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>从实证分析的合资企业盈利,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>从上面的内容可以看出,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>不是很难确定相关指标的分析,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>比较分析,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>作为绝对的价值观的利润,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>可以更准确的评估、客观和全面的投资回报的上市公司,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>是对各级性能的上市公司的盈利是从不同的角度方面来进行评估的。净资产和总资产的回报率分别显示了上市公司在有效利用净资产和总资产方面的盈利能力。上市公司的盈利能力反映在投资回报上。在实践中,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>需要分析发展公司的效益连续多年指标的分析,<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
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mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>为各利益攸关方公司为基础的决策。<o:p></o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p><o:p> </o:p>[1]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>蒋尧明，陆音. <span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>制造业上市公司盈利能力分析模型构建[J].2016<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>，No. 52901:
78-83.<o:p></o:p>[2]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>栾云凤. <span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>我国房地产上市公司盈利能力分析[J].2017,
No. 25112: 22-24.<o:p></o:p>[3]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>黎志刚、贷款投向对小额贷款公司盈利能力的影响一基 <span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>于重庆市面板数据的实析[J].<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>山东科技大学学报(<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>社会科学版) ,
2017, v. 16: No. 7705: 52-57.<o:p></o:p>[4]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>徐飒.<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>我国上市公司盈利能力及影响因素研究[J].<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>会计师，2017, No. 20623: 20-21.<o:p></o:p>[5]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>李志军，陈翠婷，廖霞如，公司治理视角下的银行持股与公司盈利能力分析一基 <span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>于沪深A<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>股上市公司经验证据[J].<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>国际商务财会，2015,
No. 31301: 75-81.<o:p></o:p>[6]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>冯自钦，刘祯.<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>公允价值对上市公司盈利能力的影响机制探讨[J].<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>广西财经学院学报，2015<span style=“font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，v. 28: No. 13901: 86-90.<o:p></o:p>[7]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>张跃超. <span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
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minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin”>，No. 41705: 127-131.<o:p></o:p>[8]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>张贵祥.<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>电脑行业 <span style=“font-family:
宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>上市公司盈利能力分析一以 - -<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>汽轿车股份有限公司为例[J].<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>中国集体经济，2015,
No. 46828: 136-138.<o:p></o:p>[9]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>沈佳丽.<span style=“font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
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mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin”>当代会计, 2015,
No. 2210: 22-24.<o:p></o:p>

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<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List 5”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Bullet 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Bullet 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Bullet 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Bullet 5”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Number 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Number 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Number 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Number 5”/>
<w:LsdException Locked=“false” Priority=“10” QFormat=“true” Name=“Title”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Closing”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Signature”/>
<w:LsdException Locked=“false” Priority=“1” SemiHidden=“true”
UnhideWhenUsed=“true” Name=“Default Paragraph Font”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text Indent”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Continue”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Continue 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Continue 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Continue 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“List Continue 5”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Message Header”/>
<w:LsdException Locked=“false” Priority=“11” QFormat=“true” Name=“Subtitle”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Salutation”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Date”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text First Indent”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text First Indent 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Note Heading”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text Indent 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Body Text Indent 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Block Text”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Hyperlink”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“FollowedHyperlink”/>
<w:LsdException Locked=“false” Priority=“22” QFormat=“true” Name=“Strong”/>
<w:LsdException Locked=“false” Priority=“20” QFormat=“true” Name=“Emphasis”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Document Map”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Plain Text”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“E-mail Signature”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Top of Form”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Bottom of Form”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Normal (Web)”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Acronym”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Address”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Cite”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Code”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Definition”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Keyboard”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Preformatted”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Sample”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Typewriter”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“HTML Variable”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Normal Table”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“annotation subject”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“No List”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Outline List 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Outline List 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Outline List 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Simple 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Simple 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Simple 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Classic 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Classic 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Classic 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Classic 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Colorful 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Colorful 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Colorful 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Columns 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Columns 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Columns 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Columns 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Columns 5”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 5”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 6”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 7”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Grid 8”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 4”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 5”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 6”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 7”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table List 8”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table 3D effects 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table 3D effects 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table 3D effects 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Contemporary”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Elegant”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Professional”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Subtle 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Subtle 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Web 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Web 2”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Web 3”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Balloon Text”/>
<w:LsdException Locked=“false” Priority=“39” Name=“Table Grid”/>
<w:LsdException Locked=“false” SemiHidden=“true” UnhideWhenUsed=“true”
Name=“Table Theme”/>
<w:LsdException Locked=“false” SemiHidden=“true” Name=“Placeholder Text”/>
<w:LsdException Locked=“false” Priority=“1” QFormat=“true” Name=“No Spacing”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading Accent 1”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List Accent 1”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid Accent 1”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1 Accent 1”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2 Accent 1”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1 Accent 1”/>
<w:LsdException Locked=“false” SemiHidden=“true” Name=“Revision”/>
<w:LsdException Locked=“false” Priority=“34” QFormat=“true”
Name=“List Paragraph”/>
<w:LsdException Locked=“false” Priority=“29” QFormat=“true” Name=“Quote”/>
<w:LsdException Locked=“false” Priority=“30” QFormat=“true”
Name=“Intense Quote”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2 Accent 1”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1 Accent 1”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2 Accent 1”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3 Accent 1”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List Accent 1”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading Accent 1”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List Accent 1”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid Accent 1”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading Accent 2”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List Accent 2”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid Accent 2”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1 Accent 2”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2 Accent 2”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1 Accent 2”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2 Accent 2”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1 Accent 2”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2 Accent 2”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3 Accent 2”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List Accent 2”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading Accent 2”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List Accent 2”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid Accent 2”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading Accent 3”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List Accent 3”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid Accent 3”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1 Accent 3”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2 Accent 3”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1 Accent 3”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2 Accent 3”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1 Accent 3”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2 Accent 3”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3 Accent 3”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List Accent 3”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading Accent 3”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List Accent 3”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid Accent 3”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading Accent 4”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List Accent 4”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid Accent 4”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1 Accent 4”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2 Accent 4”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1 Accent 4”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2 Accent 4”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1 Accent 4”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2 Accent 4”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3 Accent 4”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List Accent 4”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading Accent 4”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List Accent 4”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid Accent 4”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading Accent 5”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List Accent 5”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid Accent 5”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1 Accent 5”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2 Accent 5”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1 Accent 5”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2 Accent 5”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1 Accent 5”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2 Accent 5”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3 Accent 5”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List Accent 5”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading Accent 5”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List Accent 5”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid Accent 5”/>
<w:LsdException Locked=“false” Priority=“60” Name=“Light Shading Accent 6”/>
<w:LsdException Locked=“false” Priority=“61” Name=“Light List Accent 6”/>
<w:LsdException Locked=“false” Priority=“62” Name=“Light Grid Accent 6”/>
<w:LsdException Locked=“false” Priority=“63” Name=“Medium Shading 1 Accent 6”/>
<w:LsdException Locked=“false” Priority=“64” Name=“Medium Shading 2 Accent 6”/>
<w:LsdException Locked=“false” Priority=“65” Name=“Medium List 1 Accent 6”/>
<w:LsdException Locked=“false” Priority=“66” Name=“Medium List 2 Accent 6”/>
<w:LsdException Locked=“false” Priority=“67” Name=“Medium Grid 1 Accent 6”/>
<w:LsdException Locked=“false” Priority=“68” Name=“Medium Grid 2 Accent 6”/>
<w:LsdException Locked=“false” Priority=“69” Name=“Medium Grid 3 Accent 6”/>
<w:LsdException Locked=“false” Priority=“70” Name=“Dark List Accent 6”/>
<w:LsdException Locked=“false” Priority=“71” Name=“Colorful Shading Accent 6”/>
<w:LsdException Locked=“false” Priority=“72” Name=“Colorful List Accent 6”/>
<w:LsdException Locked=“false” Priority=“73” Name=“Colorful Grid Accent 6”/>
<w:LsdException Locked=“false” Priority=“19” QFormat=“true”
Name=“Subtle Emphasis”/>
<w:LsdException Locked=“false” Priority=“21” QFormat=“true”
Name=“Intense Emphasis”/>
<w:LsdException Locked=“false” Priority=“31” QFormat=“true”
Name=“Subtle Reference”/>
<w:LsdException Locked=“false” Priority=“32” QFormat=“true”
Name=“Intense Reference”/>
<w:LsdException Locked=“false” Priority=“33” QFormat=“true” Name=“Book Title”/>
<w:LsdException Locked=“false” Priority=“37” SemiHidden=“true”
UnhideWhenUsed=“true” Name=“Bibliography”/>
<w:LsdException Locked=“false” Priority=“39” SemiHidden=“true”
UnhideWhenUsed=“true” QFormat=“true” Name=“TOC Heading”/>
<w:LsdException Locked=“false” Priority=“41” Name=“Plain Table 1”/>
<w:LsdException Locked=“false” Priority=“42” Name=“Plain Table 2”/>
<w:LsdException Locked=“false” Priority=“43” Name=“Plain Table 3”/>
<w:LsdException Locked=“false” Priority=“44” Name=“Plain Table 4”/>
<w:LsdException Locked=“false” Priority=“45” Name=“Plain Table 5”/>
<w:LsdException Locked=“false” Priority=“40” Name=“Grid Table Light”/>
<w:LsdException Locked=“false” Priority=“46” Name=“Grid Table 1 Light”/>
<w:LsdException Locked=“false” Priority=“47” Name=“Grid Table 2”/>
<w:LsdException Locked=“false” Priority=“48” Name=“Grid Table 3”/>
<w:LsdException Locked=“false” Priority=“49” Name=“Grid Table 4”/>
<w:LsdException Locked=“false” Priority=“50” Name=“Grid Table 5 Dark”/>
<w:LsdException Locked=“false” Priority=“51” Name=“Grid Table 6 Colorful”/>
<w:LsdException Locked=“false” Priority=“52” Name=“Grid Table 7 Colorful”/>
<w:LsdException Locked=“false” Priority=“46”
Name=“Grid Table 1 Light Accent 1”/>
<w:LsdException Locked=“false” Priority=“47” Name=“Grid Table 2 Accent 1”/>
<w:LsdException Locked=“false” Priority=“48” Name=“Grid Table 3 Accent 1”/>
<w:LsdException Locked=“false” Priority=“49” Name=“Grid Table 4 Accent 1”/>
<w:LsdException Locked=“false” Priority=“50” Name=“Grid Table 5 Dark Accent 1”/>
<w:LsdException Locked=“false” Priority=“51”
Name=“Grid Table 6 Colorful Accent 1”/>
<w:LsdException Locked=“false” Priority=“52”
Name=“Grid Table 7 Colorful Accent 1”/>
<w:LsdException Locked=“false” Priority=“46”
Name=“Grid Table 1 Light Accent 2”/>
<w:LsdException Locked=“false” Priority=“47” Name=“Grid Table 2 Accent 2”/>
<w:LsdException Locked=“false” Priority=“48” Name=“Grid Table 3 Accent 2”/>
<w:LsdException Locked=“false” Priority=“49” Name=“Grid Table 4 Accent 2”/>
<w:LsdException Locked=“false” Priority=“50” Name=“Grid Table 5 Dark Accent 2”/>
<w:LsdException Locked=“false” Priority=“51”
Name=“Grid Table 6 Colorful Accent 2”/>
<w:LsdException Locked=“false” Priority=“52”
Name=“Grid Table 7 Colorful Accent 2”/>
<w:LsdException Locked=“false” Priority=“46”
Name=“Grid Table 1 Light Accent 3”/>
<w:LsdException Locked=“false” Priority=“47” Name=“Grid Table 2 Accent 3”/>
<w:LsdException Locked=“false” Priority=“48” Name=“Grid Table 3 Accent 3”/>
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[10]<span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>王红英. <span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>出版传媒业上市公司盈利能力影响因素分析[J]. <span style=“font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin”>中国出版，2016, No. 31712:
43-47<o:p></o:p>

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