摘要

 

在当今21世纪，随着全球经济俞发的趋向于一体化，以及我国在当今在世界上的声音越来越大，现如今所以企业所面对的挑战与机遇都是前所未有的。我国的工业进程开始时间比国外晚，电器行业发展的时间以及过程相较于西方发达国家也是比较晚的。在21世纪以来每个家电企业都在加紧投入和开发好的产品和家电下乡等政策红利逐渐消失的背景之下，电子商务与信息技术的不断发展发，这就导致了家电企业成本增高，市场也不断对家电企业提出新要求，这就导致竞争越来越激烈。而盈利能力代表着一个公司发展的基础，盈利利能力相关指标反映的是一个企业经营情况是好还是坏、是否合理形成了良好的资本结构、能否把成本控制在合理范围之内。所以盈利能力非常重要，所以，在如此激烈竞争的前提下，展开对家电企业的盈利能力的研究对提高家电企业的经济效益和社会效益有着现实意义。

 

本文首先对研究背景和意义，其次对盈利能力的概念进行阐述，在第三章对美的进行了简短的介绍，并通过使用杜邦分析法以及查阅美的公司的财务报表等方法对美的公司的盈利模式和财务报表进行分析，并通过分析研究找出影响美的公司的原因：竞争激烈、市场风险以及财务风险，从而针对每一个问题提出相应的解决措施。并进行总结反思。

 

关键词：电器行业；盈利能力；杜邦分析

 

Abstract

 

In the 21st century, with the trend of integration in the global economy and the growing voice of our country in the world today,the challenges and opportunities faced by enterprises are unprecedented. The industrial process of our country begins later than that of foreign countries, and the development time and process of electrical appliance industry are also relatively late compared with that of western developed countries. Since the 21st century, under the background that every household appliance enterprise hasgradually disappeared the policy dividend such as stepping up investment and developing goodproducts and home appliances to the countryside,the continuous development of e-commerce and information technology has led to the increase of the cost of home appliance enterprises. The profitability represents the foundation of a company's development.The index of profitability reflects whether a business is good or bad,whether a good capital structure is formed reasonably, and whether the cost can be controlled within a reasonable range. Therefore, profitability is very important, so under the premise of such fierce competition,it is of practical significance to study the profitability of household appliances enterprises to improve the economic and social benefits of household appliances enterprises.

 

This article first discusses the background and importance of research, and then the concept of profitability. and briefly introduces the United States in the third chapter.By using DuPont analysis method and consulting the financial statements of American companies, the profit model and financial statements of American companies are analyzed. And carries on the summary reflection.

 

Keywords: electrical industry; profitability; DuPont analysis