宇通客車與金龍汽車財(cái)務(wù)對(duì)比分析研究.pdf

1、西南交通大學(xué)碩士學(xué)位論文宇通客車與金龍汽車財(cái)務(wù)對(duì)比分析研究姓名：吳鄰申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：工商管理（MBA）指導(dǎo)教師：肖作平20120914西南交通大學(xué)碩士研究生學(xué)位論文第1I頁(yè)AbstractIntherecentyears，althoughthecountry’Sinvestmentinhigh—speedrailways，subwayaviationandotherfieldshasbeenincreasedgreatlythe

2、traincontinuestobeaccelerated，moreairportshavebeenbuilt，passengerbusstillhasanirreplaceablepositioninpassengertrafficIn2010，thepassengertransportamountratioofhighways，railways，civilaviationwas134：9：1，whichshowsthatthepas

3、sengerbusstilldominatesthefieldofpassengertransportYutongGroupandGoldenDragonGroup，astwolistedcompaniesinthebus—manufacturingindustry，areattractingmoreandmoreattentionTherefore，thepaperselectsYutongGroupandGoldenDragonGr

4、oupasthetargetofcomparisonanalysisYutongBusGroupandGoldenDragonMotorGroup，aswell—knowntypicalrepresentativesinthepassengerbusmanufacturingindustrybothathomeandabroad，developrapidlyinrecentyearsWiththebrandvalueofoverRMB1

5、0billion，theyhavebecomelarge—scalebusmanufacturingenterprisesandhavebeenlistedamongtheTop100ChinesebrandsBothenterprisescaleandturnoverbeinglistedamongthebestinthisindustrythetwocompanies’anymovementisthewindvaneofChines

6、ebus—manufacturingeventhewholeautomobilemanufacturingindustryhavingafar—reachingimpactupontheindustrydevelopmentInordertodothetwoenterprisesresearchaccuratelythispapercollectstheirfinancialreportsfrom2008to2011，aswellast

7、hefinancialdataofother4listedcompaniesengagedinbusmanufacturingindustryincludingYaxingBusGroupandJACBusGroupfrom2008to2011，andestablishesthebasicfinancialdatabaseofbus—manufacturingindustryFirst，byusingrelatedtheoriesand

8、chartsoffinancialanalysis，thispapercomparesandanalysesthecapacitiesofprofitability，cashcreation，value—creationanddevelopment，andthecapacityofriskcontr01ThenthispaperdissectsthechangesoftwoenterprisesROEbyusingthetheoryof

9、DuPongAnalysisSysteminthecomparativeyearFinally，byusingthematrixpictureoffinancialstrategythispaperlocatestheirparticularfinancialstrategicpositionsinthematrixpictureinthecomparingannualyearsBycomparingandanalyzing，itish