全日制普通本科生毕业论文
医疗器械板块上市公司盈利能力分析—以乐普医疗为例
MEDICAL EQUIPMENT LISTED COMPANIES PROFITABILITY ANALYSIS -AN EXAMPLETHE OF LEPU MEDICAL 
 

湖南农业大学东方科技学院全日制普通本科生
毕业论文诚信声明
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    年    月    日
目    录
摘要…………………………………………………………………………………………1
关键词……………………………………………………………………………1
一、文献综述与问题提出…………………………………………………………………2
（一）相关文献综述…………………………………………………………………2
    （二）问题提出………………………………………………………………………3
二、医疗器械板块上市公司盈利能力相关指标的分析…………………………………4
    （一）以销售为基础的盈利能力分析………………………………………………4
        1.销售毛利率…………………………………………………………………4
        2.销售利润率………………………………………………………………4
（二）以资产为基础的盈利能力分析………………………………………………4
        1.资产周转率…………………………………………………………………4
        2.资产收益率…………………………………………………………………4
（三）以股东权益为基础的盈利能力分析…………………………………………4
    1.每股收益………………………………………………………………………5
    2.净资产收益率…………………………………………………………………5
3、医疗器械板块上市公司盈利能力的实证分析——以乐普医疗为例………………5
（一）乐普医疗的财务状况……………………………………………………5
（二）杜邦方法分析乐普医疗的盈利能力…………………………………………6
（三）医疗器械板块上市公司盈利能力比较分析………………………………8
四、增强上市公司盈利能力的对策及证券市场投资建议…………………………9
    （一）增强上市公司盈利能力的对策………………………………………………9
    1.降低成本和期间费用的支出………………………………………………9
    2.提高资源利用效率…………………………………………………………10
    3.加强风险与战略管理………………………………………………………10
    4.挖掘自身潜能，提高成长性…………………………………………………10
（二）证券市场投资建议……………………………………………………………10
    1.对医疗器械板块的投资建议……………………………………………10
    2.对乐普医疗的投资建议………………………………………………………11
五、结束语……………………………………………………………………………… 11
参考文献 …………………………………………………………………………………11
致谢…………………………………………………………………………………………12

医疗器械板块上市公司盈利能力分析-以乐普医疗为例
学    生：刘  宁
指导老师：杨盈利能力指标  林
(湖南农业大学东方科技学院，长沙 410128)
摘  要：主要以案例分析方法分析医疗器械板块的盈利能力，基于前人对企业盈利能力的研究，分别通过以销售为基础、以资产为基础、以股东每股权益为基础的盈利能力影响因素分析。然后以乐普医疗为例，通过乐普医疗的财务状况利用杜邦方法分析其盈利能力，进而对医疗器械板块上市公司的盈利能力比较分析，得出结论。最后给予增强上市公司盈利能力的对策，以及对于医疗器械板块的投资建议为买入评级，对个股乐普医疗的投资建议则为战略
性持仓，谨慎增持。
    关键词：上市公司；盈利能力；医疗器械板；杜邦分析
Medical Equipment Listed Companies Profitability Analysis - An Example of The LEPU Medical
Author:LIU NING
Tutor:YANG Lin
(Oriental Science ＆Technology College of Hunan Agricultural University, Changsha 410128)
Abstract：The main case analysis method to analyze medical equipment plate based on profitability, the profitability of the business research, through to sales as the basis, asset based, with shareholder equity per share based profitability analysis of influencing factors.And then to Lepu medical as example, through Lepu medical finances using DuPon
t analysis method its profitability, and the medical equipment plate listing Corporation profitability analysis, draw the conclusion.Finally give the reinforced listing Corporation profitability measures, as well as for the medical equipment investment advice plates to buy rating on the stock, Lepu medical investment proposals for the strategic position, cautious holdings.
The main case analysis method to analyze medical equipment plate based on profitability, the profitability of the business research, through to sales as the basis, asset based, with shareholder equity per share based profitability analysis of influencing factors.And then to Lepu medical as example, through Lepu medical finances using DuPont analysis method its profitability, and the medical equipment plate listing Corporation profitability analysis, draw the conclusion.Finally give the reinforced listing Corporation profitability measures, as well as for the medical equipment investment advice plates to buy rating on the stock, Lepu medical investment proposals for the strategic position, cautious holdings.显示对应的拉丁字符的拼音
Key words：Listed Companies;Profitability;Medical equipment plant;Du Pont Analysis