郝重阳毕业论文终稿(1).doc

PAGE 8 PAGE II 编号 本科生毕业设计（论文） 题目： 基于杜邦分析法的企业盈利能力分析——以网易为例 商 学院 会计学 专业 学 号 1088190330 学生姓名 郝重阳 指导教师 唐建荣 教授 二〇二三 年 六 月 摘要 摘 要 随着信息技术的不断发展和互联网的普及，互联网行业已成为全球经济中最具活力和发展潜力的行业之一。互联网行业的发展已经进入了一个新的阶段：一方面，互联网行业的规模不断扩大，各类互联网企业纷纷涌现，市场竞争日趋激烈；另一方面，互联网行业的发展也面临着一些问题。盈利能力是反映一个企业经营和财务状况的重要指标，它不仅可以使企业客观地了解自身经营过程中存在的问题，及时调整布局，也便于企业选择正确的发展战略和管理方法，提高内部控制水平和竞争力，进而保持企业在市场中的优势地位，实现可持续发展。 论文从知名互联网企业网易入手，结合国内外学者关于杜邦分析法的相关研究成果，采用文献分析法、案例分析法和杜邦分析法对网易企业的盈利能力、营运能力、偿债能力和持续发展能力进行比较分析。文章探讨了网易经营过程中存在的盲目投资，缺少相关调研、各大业务板块相关性差、用户周转率低下等问题；最后，论文从优化人员管理、提高用户留存率、找新的市场切入点等方面为公司盈利能力的改善提出了改善途径。 关键词：杜邦分析法；盈利能力；网易 Abstract Abstract Abstract ABSTRACT With the continuous development of information technology and the popularization of the Internet, the Internet industry has become one of the most dynamic and potential industries in the global economy. The development of the Internet industry has entered a new stage: on the one hand, the scale of the Internet industry continues to expand, all kinds of Internet enterprises have emerged, and the market competition is becoming increasingly fierce; On the other hand, the development of the Internet industry is also faced with some problems. Profitability is an important indicator to reflect the operation and financial status of an enterprise. It can not only enable an enterprise to objectively understand the problems existing in its own business process and timely adjust the layout, but also facilitate the enterprise to choose the right development strategy and management methods, improve the level of internal control and competitiveness, so as to maintain the dominant position in the market and achieve sustainable development. This paper starts from NetEase, a well-known Internet enterprise, combines the relevant research results of Dupont analysis by domestic and foreign scholars, and uses literature analysis method, case analysis method and Dupont analysis method to compare and analyze NetEa