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论文编号：	13884
作者编号：	2320190521
上传时间：	2023/6/5 14:01:34
中文题目：	YH公司盈利能力分析及优化研究
英文题目：	Profitability Analysis and Optimization Research of YH Company
指导老师：	张晓农
中文关键字：	光伏发电；新能源；盈利能力；优化研究
英文关键字：	Photovoltaic power generation；New Energy；Profitability；Optimization Research
中文摘要：	盈利能力是企业核心竞争力的重要部分，盈利能力不仅是企业利益相关者做出经济决策重要的参考指标之一，同时也是企业日常经营活动应重点关注的指标之一。同行业的企业由于各企业的经营方式和特点不同，决定企业的盈利能力的因素也存在一定的差异，不同的盈利能力因素对企业的盈利能力自然影响也就不同，因此盈利能力的要素分析对于企业经营发展具有十分重要的意义。 中央财经委会议指出，“十四五”是碳达峰的关键期、窗口期，要重点做好以下几项工作。要构建清洁低碳安全高效的能源体系，控制化石能源总量，着力提高利用效能，实施可再生能源替代行动，构建以新能源为主体的新型电力系统。随着我国政府对新能源政策的大力引导和支持以及国际新能源市场的需求不断增加，我国新能源光伏产业发展迅猛，行业规模也逐步扩大。放眼全球光伏产业市场，现阶段我国光伏产业在制造业规模、产业化技术水平、应用市场拓展、光伏产业体系建设等诸多方面均位于全球领先水平。经过十几年的有序健康发展，我国光伏产业已具备形成国际竞争优势、自主可控，并有望成为高质量发展典范的战略性新兴产业，光伏产业的发展强有力地推动了我国能源发展与变革，并提供了重要动力来源。 本文案例主体YH公司属于新能源行业，在国家大力推行新能源的背景下，若要保证公司的可持续发展，其盈利能力的研究就至关重要了。本文采用文献研究法、案例分析及对比分析法同时结合亚德里安?斯莱沃斯基提出盈利能力“四要素理论”分别从利润点、利润源、利润杠杆和利润屏障四方面对YH公司进行分析，结合影响YH公司盈利能力要素的因素提出优化方案和保障措施。 通过研究发现新能源光伏产业发展迅速，产业链较为完整，但光伏企业尤其是光伏支架的生产制造企业盈利能力有待进一步调整和完善。因此以YH公司为案例的新能源光伏企业盈利能力优化研究可以为新能源光伏企业提升盈利能力甚至整个新能源产业的企业健康发展有着重要的参考意义和作用。
英文摘要：	Profitability is an important part of the core competitiveness of enterprises. Profitability is not only one of the important reference indicators for enterprise stakeholders to make economic decisions, but also one of the indicators that enterprises should focus on in their daily business activities. Even if enterprises in the same industry have certain differences in the factors that determine the profitability of enterprises due to the different business modes and characteristics of each enterprise, and different profitability factors have different natural effects on the profitability of enterprises. Therefore, the analysis of factors of profitability is of great significance for the operation and development of enterprises. The meeting of the Central Financial and Economic Commission pointed out that the "14th Five-Year Plan" is a critical period and window period for carbon peaking, and we should focus on the following tasks. It is necessary to build a clean, low-carbon, safe and efficient energy system, control the total amount of fossil energy, focus on improving utilization efficiency, implement renewable energy substitution actions, and build a new power system with new energy as the main body. With the vigorous guidance and support of the Chinese government's solar energy policy and the rapid development needs of the international solar energy market, China's photovoltaic solar energy industry has achieved rapid development and the scale of the industry has gradually expanded. Focusing on the global photovoltaic industry market, at this stage, China's photovoltaic industry is at the leading level in the world in many aspects such as the scale of manufacturing industry, the level of industrialization technology, the expansion of the application market, and the construction of the photovoltaic industry system. After more than ten years of orderly and healthy development, China's photovoltaic industry has formed an international competitive advantage, independent and controllable, and is expected to become a strategic emerging industry with high-quality development, which has strongly promoted China's energy development and transformation, and provided an important source of power. The main case of this article, YH, belongs to the new energy industry. In the context of the country's vigourous promotion of new energy, if we want to ensure the sustainable development of the company, the study of its profitability is crucial. This paper adopts the literature research method, case analysis and comparative analysis method, combined with Adrian J.Slywotzky to put forward the "four elements theory" of profitability. It is analysed from the four sides of profit point, profit source, profit leverage and profit barrier to YH company, and combines the factors affecting the profitability of YH company. The plan and safeguard measures. Through research, it is found that the new energy photovoltaic industry is developing rapidly and the industrial chain is relatively complete, but the profitability of photovoltaic enterprises, especially the production and manufacturing enterprises of photovoltaic brackets, needs to be further adjusted and improved. Therefore, the research on the optimisation of the profitability of new energy photovoltaic enterprises with YH company as a case can play an important reference for the improvement of the profitability of new energy photovoltaic enterprises and even the healthy development of enterprises in the whole new energy industry.
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