基于杜邦分析法下的盈余能力分析—以广济药业为例欧阳卓怡基于杜邦分析法下的盈余能力分析—以广济药业为例［摘要］随着社会的发展、科技的进步，中国的生物医药行业保持了较快的增长速度，年均增长率远远超过同期GDP，有效促进了国家经济的快速增长。但是，如今我国的经济正在迅猛发展，优胜劣汰的经济规则使得生物医药企业的竞争越发激烈。企业的盈利能力是经营人员业务绩效和管理有效性的体现。通常，通过对盈利能力的分析可以发现业务管理中存在的问题。因此,盈利能力分析对企业的发展影响非常重要。本文首先基于国内外对盈利能力相关研究的基础上，阐述了盈利能力和杜邦分析的涵义。然后对我国医药行业的盈利能力进行整体分析,得出了医药行业的发展状况、盈利能力状况以及其他的影响因素。接着选取了广济药业公司进行案例分析,利用杜邦分析法来探讨广济药业公司的盈利能力分析。最后，对广济药业公司存在的盈利能力问题进行探讨，提出相关措施、意见使得广济药业公司在未来有更好的发展。［关键词］盈利能力；杜邦分析；广济药业BASEDONDUPONTANALYSISOFEARNINGSCAPACITYANALYSIS—ACASESTUDYOFGUANGJIPHARMACEUTICAL［Abstract］Withthedevelopmentofsocietyandtheprogressofscienceandtechnology,China'sbiomedicalindustryhasmaintainedarapidgrowthrate,withtheannualgrowthratefarexceedingtheGDPofthesameperiod,effectivelypromotingtherapideconomicgrowthofthecountry.However,China'seconomyisdevelopingrapidly,andtheeconomicrulesofsurvivalofthefittestmakethecompetitionamongbiomedicalenterprisesmoreandmorefierce.Theprofitabilityofanenterpriseistheembodimentofthebusinessperformanceandmanagementeffectivenessofoperators.Generally,problemsinbusinessmanagementcanbefoundthroughtheanalysisofprofitability.Therefore,profitabilityanalysisisveryimportanttothedevelopmentofenterprises.Basedonthestudyofprofitabilityathomeandabroad,thispaperfirstexpoundsthemeaningofprofitabilityanddupontanalysis.ThentheprofitabilityofChina'spharmaceuticalindustryisanalyzedasawhole,andthedevelopmentofthepharmaceuticalindustry,profitabilityandotherinfluencingfactorsareobtained.Then,acasestudyofguangjipharmaceuticalcompanywascarriedoutanddupontanalysiswasusedtoexploretheprofitabilityanalysisofguangjipharmaceuticalcompany.Finally,theprofitabilityofguangjipharmaceuticalcompanyisdiscussed,andrelevantmeasuresandopinionsareputforwardtomakeguangjipharmaceuticalcompanyhavebetterdevelopmentinthefuture.［Keywords］profitability;dupontanalysis;guangjipharmaceuticalco.目录TOC\o"1-2"\h\z\uHYPERLINK\l"_Toc509998458"一、绪论1HYPERLINK\l"_Toc509998460"（一）研究背景及意义1HYPERLINK\l"_Toc509998461"（二）研究内