{"id":77,"date":"2026-09-22T12:06:19","date_gmt":"2026-09-22T04:06:19","guid":{"rendered":"https:\/\/xbbiz.com\/?p=77"},"modified":"2026-09-22T12:06:19","modified_gmt":"2026-09-22T04:06:19","slug":"financial-ratios-analysis","status":"publish","type":"post","link":"https:\/\/xbbiz.com\/index.php\/2026\/09\/22\/financial-ratios-analysis\/","title":{"rendered":"\u8b80\u61c2\u8ca1\u52d9\u6bd4\u7387\uff1a\u5e38\u898b\u5206\u985e\u3001\u8a08\u7b97\u516c\u5f0f\u8207\u8ca1\u52d9\u5206\u6790\u61c9\u7528"},"content":{"rendered":"
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\u7ffb\u958b\u4e00\u4efd\u4e0a\u5e02\u4f01\u696d\u7684\u5e74\u5831\uff0c\u640d\u76ca\u8868\u4e0a\u5beb\u8457\u71df\u696d\u984d 82 \u5104\u5143\uff0c\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u5beb\u8457\u7e3d\u8cc7\u7522 140 \u5104\u5143\uff0c\u73fe\u91d1\u6d41\u91cf\u8868\u4e0a\u5beb\u8457\u7d93\u71df\u73fe\u91d1\u6de8\u6d41\u5165 9 \u5104\u5143\u3002\u9019\u4e09\u500b\u6578\u5b57\u55ae\u7368\u653e\u8457\uff0c\u80fd\u50b3\u905e\u7684\u4fe1\u606f\u5341\u5206\u6709\u9650\u3002\u71df\u696d\u984d 82 \u5104\u5143\u5c0d\u4e00\u5bb6\u9023\u9396\u85e5\u623f\u800c\u8a00\u6975\u70ba\u53ef\u89c0\uff0c\u5c0d\u5927\u578b\u5730\u7522\u767c\u5c55\u5546\u4f86\u8aaa\u53ef\u80fd\u53ea\u662f\u4e00\u500b\u4f4f\u5b85\u9805\u76ee\u7684\u90e8\u5206\u92b7\u552e\u6b3e\u3002\u8981\u6e96\u78ba\u8a55\u4f30\u4f01\u696d\u7684\u7d93\u71df\u72c0\u6cc1\uff0c\u9700\u8981\u628a\u6578\u64da\u5f7c\u6b64\u76f8\u9664\u3001\u76f8\u6bd4\u3001\u76f8\u6e1b\uff0c\u8f49\u5316\u70ba\u5177\u5099\u6bd4\u8f03\u57fa\u6e96\u7684\u8ca1\u52d9\u6bd4\u7387<\/span><\/strong>\u3002<\/p>\n

\u8ca1\u52d9\u6bd4\u7387\u5206\u6790<\/span><\/strong>\u672c\u8cea\u4e0a\u662f\u4e00\u5957\u91cf\u5316\u7ffb\u8b6f\u5de5\u5177\u3002\u5b83\u5c07\u4e09\u5f35\u8ca1\u52d9\u5831\u8868\u4e2d\u7684\u7e41\u8907\u6578\u5b57\uff0c\u8f49\u63db\u70ba\u6578\u500b\u95dc\u9375\u7684\u71df\u904b\u7dda\u7d22\uff1a\u4f01\u696d\u77ed\u671f\u9084\u50b5\u662f\u5426\u6709\u58d3\u529b\u3001\u8cc7\u91d1\u904b\u7528\u8207\u7372\u5229\u6548\u7387\u9ad8\u4e0d\u9ad8\u3001\u5b58\u8ca8\u5468\u8f49\u662f\u5426\u9072\u7de9\u3001\u8ca0\u50b5\u6c34\u5e73\u662f\u5426\u903c\u8fd1\u8b66\u6212\u7dda\u3002\u501f\u52a9\u9019\u4e9b\u6a19\u6e96\u5316\u6307\u6a19\uff0c\u898f\u6a21\u5dee\u7570\u6975\u5927\u7684\u4f01\u696d\u624d\u80fd\u653e\u5728\u540c\u4e00\u500b\u57fa\u6e96\u4e0a\u5c0d\u6bd4\uff0c\u4e0d\u540c\u5730\u5340\u7684\u540c\u884c\u696d\u516c\u53f8\u4e5f\u64c1\u6709\u4e86\u5ba2\u89c0\u7684\u8a55\u4f30\u57fa\u790e\u3002<\/p>\n

\u5404\u985e\u5e02\u5834\u53c3\u8207\u8005\u5c0d\u8ca1\u52d9\u6307\u6a19\u7684\u5074\u91cd\u9ede\u5404\u4e0d\u76f8\u540c\uff1a\u80a1\u7968\u6295\u8cc7\u8005\u504f\u91cd\u5e02\u76c8\u7387\u8207\u80a1\u6771\u6b0a\u76ca\u56de\u5831\u7387\uff1b\u9280\u884c\u4fe1\u8cb8\u90e8\u9580\u5be9\u67e5\u5229\u606f\u4fdd\u969c\u500d\u6578\u8207\u8cc7\u7522\u8ca0\u50b5\u7387\uff1b\u4f9b\u61c9\u5546\u5728\u6279\u51fa\u6578\u671f\u524d\uff0c\u8457\u91cd\u6aa2\u8996\u5c0d\u65b9\u7684\u6d41\u52d5\u6bd4\u7387\u8207\u61c9\u6536\u8cec\u6b3e\u6536\u6b3e\u671f\uff1b\u4f01\u696d\u7ba1\u7406\u5718\u968a\u900f\u904e\u6bdb\u5229\u7387\u8b8a\u5316\u8ffd\u8e64\u6210\u672c\u63a7\u5236\uff1b\u5be9\u8a08\u5e2b\u8207\u76e3\u7ba1\u6a5f\u69cb\u5247\u900f\u904e\u6307\u6a19\u7570\u5e38\u9396\u5b9a\u6f5b\u5728\u98a8\u96aa\u3002<\/p>\n

\u8ca1\u52d9\u6bd4\u7387\u7684\u6838\u5fc3\u50f9\u503c\u5728\u65bc\u7cbe\u6e96\u63d0\u554f<\/span><\/strong>\uff1a\u70ba\u4f55\u4f01\u696d\u6bdb\u5229\u7387\u6bd4\u540c\u696d\u4f4e 6 \u500b\u767e\u5206\u9ede\uff1f\u70ba\u4f55\u61c9\u6536\u8cec\u6b3e\u5929\u6578\u4e00\u5e74\u5167\u7531 45 \u5929\u5927\u5e45\u62c9\u9577\u81f3 78 \u5929\uff1f\u5e36\u8457\u9019\u4e9b\u554f\u984c\u6df1\u5165\u6838\u5c0d\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\uff0c\u5206\u6790\u624d\u5177\u5099\u5be6\u52d9\u50f9\u503c\u3002<\/p><\/blockquote>\n

\u9700\u8981\u7279\u5225\u6ce8\u610f\u7684\u662f\uff0c\u90e8\u5206\u6bd4\u7387\u5728\u4e0d\u540c\u6559\u6750\u6216\u6a5f\u69cb\u4e2d\u7684\u7d71\u8a08\u53e3\u5f91\u5b58\u5728\u5dee\u7570\u3002\u4f8b\u5982\u300c\u901f\u52d5\u8cc7\u7522\u300d\u6709\u7684\u50c5\u5305\u542b\u73fe\u91d1\u8207\u4ea4\u6613\u6027\u91d1\u878d\u8cc7\u7522\uff0c\u6709\u7684\u5247\u5305\u542b\u61c9\u6536\u8cec\u6b3e\uff1b\u8a08\u7b97\u56de\u5831\u7387\u6642\uff0c\u5206\u6bcd\u6709\u7684\u53d6\u300c\u671f\u672b\u9918\u984d\u300d\uff0c\u6709\u7684\u53d6\u300c\u671f\u521d\u8207\u671f\u672b\u5e73\u5747\u9918\u984d\u300d\u3002\u5728\u8457\u624b\u8a08\u7b97\u8207\u8de8\u671f\u5c0d\u6bd4\u4e4b\u524d\uff0c\u7d71\u4e00\u6703\u8a08\u8a08\u7b97\u53e3\u5f91<\/span><\/strong>\u662f\u78ba\u4fdd\u63a8\u8ad6\u5ba2\u89c0\u6e96\u78ba\u7684\u524d\u63d0\u3002<\/p>\n<\/section>\n

\n

\u5e38\u898b\u8ca1\u52d9\u6bd4\u7387\u5206\u985e\u8207\u6838\u5fc3\u554f\u984c<\/h2>\n

\u5be6\u52d9\u5206\u6790\u4e2d\u6700\u6709\u6548\u7684\u6b78\u7d0d\u65b9\u6cd5\uff0c\u662f\u6309\u6307\u6a19\u300c\u6240\u56de\u7b54\u7684\u7ba1\u7406\u8207\u8ca1\u52d9\u554f\u984c\u300d\u9032\u884c\u5206\u985e\u3002\u540c\u4e00\u9805\u6703\u8a08\u79d1\u76ee\uff08\u4f8b\u5982\u80a1\u6771\u6b0a\u76ca\uff09\u65e2\u6703\u51fa\u73fe\u5728\u76c8\u5229\u80fd\u529b\u6307\u6a19\u4e2d\u4f5c\u70ba\u8cc7\u672c\u57fa\u790e\uff0c\u4e5f\u6703\u51fa\u73fe\u5728\u69d3\u687f\u6bd4\u7387\u4e2d\u4f5c\u70ba\u50b5\u6b0a\u4eba\u5b89\u5168\u588a\u3002\u660e\u78ba\u5206\u6790\u76ee\u6a19\uff0c\u624d\u80fd\u9078\u64c7\u6b63\u78ba\u7684\u6307\u6a19\u7d44\u5408\u3002<\/p>\n

\n\n\n\n\n\n\n\n\n\n
\u5206\u985e\u985e\u5225<\/th>\n\u6838\u5fc3\u56de\u7b54\u554f\u984c<\/th>\n\u5e38\u898b\u6838\u5fc3\u6bd4\u7387<\/th>\n<\/tr>\n<\/thead>\n
\u6d41\u52d5\u6027\u6bd4\u7387<\/td>\n\u672a\u4f86 12 \u500b\u6708\u5167\u5230\u671f\u7684\u77ed\u671f\u50b5\u52d9\uff0c\u662f\u5426\u6709\u8db3\u5920\u7684\u8b8a\u73fe\u8cc7\u7522\u61c9\u5c0d\uff1f<\/td>\n\u6d41\u52d5\u6bd4\u7387\u3001\u901f\u52d5\u6bd4\u7387\u3001\u73fe\u91d1\u6bd4\u7387\u3001\u71df\u904b\u8cc7\u91d1<\/td>\n<\/tr>\n
\u76c8\u5229\u80fd\u529b\u6bd4\u7387<\/td>\n\u5546\u54c1\u92b7\u552e\u8207\u5404\u5c64\u7d1a\u5229\u6f64\u7a7a\u9593\u591a\u5927\uff1f\u6295\u5165\u8cc7\u672c\u7684\u7522\u51fa\u56de\u5831\u5982\u4f55\uff1f<\/td>\n\u6bdb\u5229\u7387\u3001\u71df\u696d\u5229\u6f64\u7387\u3001\u7d14\u5229\u7387\u3001ROE\u3001ROA<\/td>\n<\/tr>\n
\u71df\u904b\u6548\u7387\u6bd4\u7387<\/td>\n\u5404\u9805\u8cc7\u7522\u8207\u71df\u904b\u8cc7\u91d1\u7684\u5468\u8f49\u901f\u5ea6\u5982\u4f55\uff1f\u8cc7\u91d1\u662f\u5426\u904e\u5ea6\u7a4d\u58d3\uff1f<\/td>\n\u5b58\u8ca8\u5468\u8f49\u5929\u6578\u3001\u61c9\u6536\u8cec\u6b3e\u5468\u8f49\u5929\u6578\u3001\u73fe\u91d1\u8f49\u63db\u5468\u671f\u3001\u7e3d\u8cc7\u7522\u5468\u8f49\u7387<\/td>\n<\/tr>\n
\u8ca1\u52d9\u69d3\u687f\u8207\u511f\u50b5\u6bd4\u7387<\/td>\n\u7e3d\u9ad4\u8ca0\u50b5\u6c34\u5e73\u591a\u9ad8\uff1f\u71df\u904b\u6536\u76ca\u662f\u5426\u8db3\u4ee5\u8986\u84cb\u501f\u8cb8\u5229\u606f\u8207\u9084\u672c\u58d3\u529b\uff1f<\/td>\n\u8cc7\u7522\u8ca0\u50b5\u7387\u3001\u6b0a\u76ca\u4e58\u6578\u3001\u5229\u606f\u4fdd\u969c\u500d\u6578\u3001\u6de8\u8ca0\u50b5\/EBITDA<\/td>\n<\/tr>\n
\u5e02\u5834\u50f9\u503c\u6bd4\u7387<\/td>\n\u76f8\u8f03\u65bc\u4f01\u696d\u7684\u771f\u5be6\u76c8\u5229\u3001\u8cc7\u7522\u8207\u6d3e\u606f\u6c34\u5e73\uff0c\u7576\u524d\u80a1\u50f9\u5b9a\u50f9\u662f\u5426\u5408\u7406\uff1f<\/td>\n\u5e02\u76c8\u7387\uff08P\/E\uff09\u3001\u5e02\u8cec\u7387\uff08P\/B\uff09\u3001\u80a1\u606f\u7387\u3001\u6d3e\u606f\u6bd4\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n
\n

\u6d41\u52d5\u6027\u6bd4\u7387\uff1a\u77ed\u671f\u511f\u50b5\u8207\u73fe\u91d1\u9632\u7dda<\/h2>\n

\u6d41\u52d5\u6027\u6307\u6a19\u805a\u7126\u65bc\u4e00\u5e74\u4ee5\u5167\u7684\u77ed\u671f\u6642\u9593\u7a97\u53e3\uff0c\u8a55\u4f30\u4f01\u696d\u5728\u4e0d\u8b8a\u8ce3\u9577\u671f\u71df\u904b\u8cc7\u7522\u7684\u524d\u63d0\u4e0b\uff0c\u7d50\u6e05\u77ed\u671f\u5230\u671f\u50b5\u52d9\u7684\u80fd\u529b\u3002\u6d41\u52d5\u6027\u51fa\u73fe\u65b7\u88c2\u901a\u5e38\u662f\u4f01\u696d\u9677\u5165\u8ca1\u52d9\u5371\u6a5f\u7684\u6700\u76f4\u63a5\u8a98\u56e0\u3002<\/p>\n

1. \u6d41\u52d5\u6bd4\u7387\uff08Current Ratio\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u6d41\u52d5\u6bd4\u7387 = \u6d41\u52d5\u8cc7\u7522 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/p>\n

\u6d41\u52d5\u6bd4\u7387\u8861\u91cf\u4f01\u696d\u4ee5\u6d41\u52d5\u8cc7\u7522\u511f\u9084\u4e00\u5e74\u5167\u5230\u671f\u6d41\u52d5\u8ca0\u50b5\u7684\u500d\u6578\u4fdd\u969c\u3002\u5047\u8a2d\u67d0\u4f01\u696d\u6d41\u52d5\u8cc7\u7522\u7e3d\u8a08 900 \u842c\u5143\uff08\u5305\u542b\u73fe\u91d1\u3001\u61c9\u6536\u8cec\u6b3e\u53ca\u5b58\u8ca8\uff09\uff0c\u6d41\u52d5\u8ca0\u50b5\u70ba 450 \u842c\u5143\uff0c\u5176\u6d41\u52d5\u6bd4\u7387\u5373\u70ba 2.0 \u500d\u3002<\/p>\n

\u5e02\u5834\u5e38\u6709\u300c\u6d41\u52d5\u6bd4\u7387\u7dad\u6301\u5728 2 \u500d\u8f03\u70ba\u5b89\u5168\u300d\u7684\u7d93\u9a57\u8aaa\u6cd5\uff0c\u4f46\u5be6\u52d9\u5206\u6790\u9700\u9ad8\u5ea6\u7d50\u5408\u884c\u696d\u71df\u904b\u6a21\u5f0f<\/span><\/strong>\u3002\u4f8b\u5982\u5927\u578b\u8d85\u5e02\u8207\u9023\u9396\u96f6\u552e\u4f01\u696d\u5177\u5099\u6975\u9ad8\u7684\u5b58\u8ca8\u5468\u8f49\u6548\u7387\u4e14\u591a\u4ee5\u73fe\u91d1\u7d50\u7b97\uff0c\u6d41\u52d5\u6bd4\u7387\u5373\u4f7f\u4f4e\u65bc 1.0 \u4ecd\u53ef\u5e73\u7a69\u904b\u8f49\uff1b\u800c\u91cd\u578b\u6a5f\u68b0\u6216\u9ad8\u7aef\u88fd\u9020\u696d\u5f9e\u63a1\u8cfc\u5230\u7522\u51fa\u8b8a\u73fe\u5468\u671f\u6f2b\u9577\uff0c\u5247\u9700\u8981\u66f4\u9ad8\u7684\u6d41\u52d5\u6bd4\u7387\u4f86\u7de9\u885d\u4f9b\u61c9\u93c8\u98a8\u96aa\u3002\u6b64\u5916\uff0c\u6d41\u52d5\u6bd4\u7387\u904e\u9ad8\u4e5f\u53ef\u80fd\u662f\u5b58\u8ca8\u6eef\u92b7\u3001\u61c9\u6536\u8cec\u6b3e\u96e3\u4ee5\u6536\u56de\u6216\u73fe\u91d1\u672a\u6709\u6548\u904b\u7528\u7684\u4fe1\u865f\u3002<\/p>\n

2. \u901f\u52d5\u6bd4\u7387\uff08Quick Ratio \/ Acid-Test Ratio\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u901f\u52d5\u6bd4\u7387 =\uff08\u6d41\u52d5\u8cc7\u7522 \u2212 \u5b58\u8ca8 \u2212 \u9810\u4ed8\u6b3e\u9805\uff09\u00f7 \u6d41\u52d5\u8ca0\u50b5<\/p>\n

\u901f\u52d5\u6bd4\u7387\u63a1\u53d6\u4e86\u66f4\u56b4\u683c\u7684\u6e2c\u8a66\u53e3\u5f91\uff0c\u5254\u9664\u4e86\u8b8a\u73fe\u5468\u671f\u9577\u3001\u5b58\u5728\u6e1b\u503c\u8207\u6298\u50f9\u98a8\u96aa\u7684\u300c\u5b58\u8ca8\u300d\uff0c\u4ee5\u53ca\u7121\u6cd5\u76f4\u63a5\u8f49\u5316\u70ba\u511f\u50b5\u73fe\u91d1\u7684\u300c\u9810\u4ed8\u6b3e\u9805\u300d\u3002\u82e5\u4e0a\u8ff0 900 \u842c\u5143\u6d41\u52d5\u8cc7\u7522\u4e2d\u5305\u542b 400 \u842c\u5143\u5b58\u8ca8\u8207 50 \u842c\u5143\u9810\u4ed8\u6b3e\uff0c\u5247\u901f\u52d5\u8cc7\u7522\u70ba 450 \u842c\u5143\uff0c\u901f\u52d5\u6bd4\u7387\u70ba 1.0 \u500d\u3002<\/p>\n

\"\u5c55\u793a\u6d41\u52d5\u8cc7\u7522\u5206\u5c64\u8207\u77ed\u671f\u8ca0\u50b5\u5c0d\u7167\u7d50\u69cb\u7684\u8ca1\u52d9\u6bd4\u7387\u5206\u6790\u5716\"
\u6d41\u52d5\u6bd4\u7387\u8207\u901f\u52d5\u6bd4\u7387\u900f\u904e\u9010\u5c64\u6263\u9664\u8b8a\u73fe\u5468\u671f\u9577\u8207\u6e1b\u503c\u98a8\u96aa\u8cc7\u7522\uff0c\u5efa\u7acb\u968e\u68af\u5f0f\u77ed\u671f\u511f\u50b5\u5b89\u5168\u9632\u7dda\u3002<\/figcaption><\/figure>\n

\u5c0d\u65bc\u6642\u88dd\u3001\u6d88\u8cbb\u96fb\u5b50\u6216\u73e0\u5bf6\u7b49\u5bb9\u6613\u9762\u81e8\u5b58\u8ca8\u8dcc\u50f9\u8207\u904e\u6642\u98a8\u96aa\u7684\u884c\u696d\uff0c\u901f\u52d5\u6bd4\u7387\u6bd4\u6d41\u52d5\u6bd4\u7387\u66f4\u80fd\u53cd\u6620\u5be6\u8cea\u511f\u50b5\u80fd\u529b\u3002<\/p>\n

3. \u73fe\u91d1\u6bd4\u7387\u8207\u71df\u904b\u8cc7\u91d1<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u73fe\u91d1\u6bd4\u7387 =\uff08\u73fe\u91d1\u53ca\u73fe\u91d1\u7b49\u50f9\u7269 + \u77ed\u671f\u6709\u50f9\u8b49\u5238\uff09\u00f7 \u6d41\u52d5\u8ca0\u50b5
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u71df\u904b\u8cc7\u91d1 = \u6d41\u52d5\u8cc7\u7522 \u2212 \u6d41\u52d5\u8ca0\u50b5<\/p>\n

\u73fe\u91d1\u6bd4\u7387\u662f\u6700\u70ba\u4fdd\u5b88\u7684\u6d41\u52d5\u6027\u6307\u6a19\uff0c\u50c5\u8a08\u7b97\u624b\u982d\u5373\u6642\u53ef\u7528\u7684\u9ad8\u6d41\u52d5\u6027\u8cc7\u6e90\u3002\u71df\u904b\u8cc7\u91d1\u5247\u4ee5\u7d55\u5c0d\u91d1\u984d\u5448\u73fe\u77ed\u671f\u5b89\u5168\u588a\uff0c\u5169\u8005\u7d50\u5408\u80fd\u907f\u514d\u55ae\u7d14\u770b\u6bd4\u7387\u500d\u6578\u5e36\u4f86\u7684\u898f\u6a21\u8aa4\u5224\u3002<\/p>\n<\/section>\n

\n

\u76c8\u5229\u80fd\u529b\u6bd4\u7387\uff1a\u5f9e\u5229\u6f64\u7387\u5230\u8cc7\u672c\u56de\u5831<\/h2>\n

\u76c8\u5229\u80fd\u529b\u6307\u6a19\u53cd\u6620\u4f01\u696d\u5404\u696d\u52d9\u74b0\u7bc0\u7684\u5b9a\u50f9\u6b0a\u8207\u6210\u672c\u8cbb\u7528\u7ba1\u63a7\u80fd\u529b\u3002\u5206\u6790\u6642\u901a\u5e38\u6cbf\u8457\u640d\u76ca\u8868\u9010\u5c64\u905e\u6e1b\uff0c\u6aa2\u8996\u5404\u5c64\u7d1a\u5229\u6f64\u7559\u5b58\u60c5\u6cc1\u3002<\/p>\n

1. \u6bdb\u5229\u7387\u8207\u71df\u696d\u5229\u6f64\u7387<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u6bdb\u5229\u7387 =\uff08\u71df\u696d\u6536\u5165 \u2212 \u92b7\u8ca8\u6210\u672c\uff09\u00f7 \u71df\u696d\u6536\u5165 \u00d7 100%
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u71df\u696d\u5229\u6f64\u7387 = \u71df\u696d\u5229\u6f64\uff08Operating Profit\uff09\u00f7 \u71df\u696d\u6536\u5165 \u00d7 100%<\/p>\n

\u6bdb\u5229\u7387\u53cd\u6620\u6838\u5fc3\u7522\u54c1\u7684\u5b9a\u50f9\u512a\u52e2\u8207\u539f\u6750\u6599\u63a1\u8cfc\u6210\u672c\u63a7\u5236\u3002\u82e5\u6bdb\u5229\u7387\u9023\u7e8c\u4e0b\u6ed1\uff0c\u9700\u6df1\u5165\u78ba\u8a8d\u662f\u4e0a\u6e38\u539f\u6599\u6f32\u50f9\u3001\u7d42\u7aef\u7af6\u722d\u6e1b\u50f9\u4fc3\u92b7\uff0c\u9084\u662f\u7522\u54c1\u7d50\u69cb\u8f49\u5411\u4f4e\u6bdb\u5229\u985e\u5225\u3002\u71df\u696d\u5229\u6f64\u7387\u9032\u4e00\u6b65\u6263\u9664\u4e86\u92b7\u552e\u3001\u884c\u653f\u53ca\u7814\u767c\u7b49\u71df\u696d\u958b\u652f\uff0c\u82e5\u6bdb\u5229\u7387\u5e73\u7a69\u4f46\u71df\u696d\u5229\u6f64\u7387\u8d70\u4f4e\uff0c\u5247\u8868\u660e\u671f\u9593\u8cbb\u7528\u63a7\u5236<\/span><\/strong>\u5b58\u5728\u96b1\u60a3\u3002<\/p>\n

2. \u7d14\u5229\u7387\uff08Net Profit Margin\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u7d14\u5229\u7387 = \u6de8\u5229\u6f64 \u00f7 \u71df\u696d\u6536\u5165 \u00d7 100%<\/p>\n

\u7d14\u5229\u7387\u4ee3\u8868\u6bcf 100 \u5143\u6536\u5165\u6700\u7d42\u8f49\u5316\u70ba\u80a1\u6771\u5229\u6f64\u7684\u4efd\u984d\u3002\u7531\u65bc\u7d14\u5229\u6f64\u4e2d\u8a08\u5165\u4e86\u5229\u606f\u652f\u51fa\u3001\u7a05\u52d9\u8abf\u6574\u3001\u6295\u8cc7\u6536\u76ca\u53ca\u8cc7\u7522\u8655\u7f6e\u7b49\u4e00\u6b21\u6027\u9805\u76ee\uff0c\u5206\u6790\u6642\u61c9\u5254\u9664\u975e\u7d93\u5e38\u6027\u640d\u76ca<\/span><\/strong>\uff0c\u4ee5\u8a55\u4f30\u4f01\u696d\u6301\u7e8c\u76c8\u5229\u7684\u7a69\u5b9a\u6027\u3002<\/p>\n

3. \u80a1\u6771\u6b0a\u76ca\u56de\u5831\u7387\uff08ROE\uff09\u8207\u8cc7\u7522\u56de\u5831\u7387\uff08ROA\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> ROE = \u6de8\u5229\u6f64 \u00f7 \u80a1\u6771\u6b0a\u76ca \u00d7 100%
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> ROA = \u6de8\u5229\u6f64 \u00f7 \u7e3d\u8cc7\u7522 \u00d7 100%<\/p>\n

\uff08\u6ce8\uff1a\u5728\u9032\u884c\u6a19\u6e96\u671f\u9593\u5206\u6790\u6642\uff0c\u5206\u6bcd\u901a\u5e38\u63a1\u7528\u671f\u672b\u6578<\/strong>\u6216\u671f\u521d\u8207\u671f\u672b\u5e73\u5747\u6578<\/strong>\uff1b\u5728\u914d\u5408\u675c\u90a6\u62c6\u89e3\u5206\u6790\u6642\uff0c\u5404\u6307\u6a19\u53e3\u5f91\u9700\u4fdd\u6301\u7d71\u4e00\uff09\u3002ROE \u8861\u91cf\u80a1\u6771\u6295\u5165\u8cc7\u672c\u7684\u6de8\u56de\u5831\u7387\uff0c\u800c ROA \u5247\u4e0d\u8ad6\u8cc7\u91d1\u4f86\u81ea\u80a1\u6771\u6216\u50b5\u6b0a\u4eba\uff0c\u8861\u91cf\u5168\u90e8\u8cc7\u7522\u7684\u7d9c\u5408\u7522\u51fa\u6548\u7387\u3002\u5c0d\u65bc\u91cd\u8cc7\u7522\u884c\u696d\uff0cROA \u5f80\u5f80\u66f4\u80fd\u5448\u73fe\u771f\u5be6\u7d93\u71df\u672c\u8cea\u3002<\/p>\n<\/section>\n

\n

\u71df\u904b\u6548\u7387\u6bd4\u7387\uff1a\u8cc7\u91d1\u8207\u8cc7\u7522\u5468\u8f49\u5468\u671f<\/h2>\n

\u71df\u904b\u6548\u7387\u6bd4\u7387\u8861\u91cf\u4f01\u696d\u5c07\u5404\u985e\u8cc7\u7522\u8f49\u5316\u70ba\u73fe\u91d1\u8207\u6536\u5165\u7684\u901f\u5ea6\uff0c\u91cd\u9ede\u5728\u65bc\u6392\u67e5\u71df\u904b\u8cc7\u91d1\u662f\u5426\u5728\u67d0\u4e9b\u74b0\u7bc0\u51fa\u73fe\u7121\u6548\u505c\u6eef\u3002<\/p>\n

1. \u5b58\u8ca8\u5468\u8f49\u8207\u5e73\u5747\u6536\u6b3e\u671f<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u5b58\u8ca8\u5468\u8f49\u7387 = \u92b7\u8ca8\u6210\u672c \u00f7 \u5b58\u8ca8
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u5b58\u8ca8\u5468\u8f49\u5929\u6578 = 365 \u00f7 \u5b58\u8ca8\u5468\u8f49\u7387
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u61c9\u6536\u8cec\u6b3e\u5468\u8f49\u5929\u6578\uff08\u5e73\u5747\u6536\u6b3e\u671f\uff09= 365 \u00d7 \u61c9\u6536\u8cec\u6b3e \u00f7 \u8cd2\u92b7\u6536\u5165<\/p>\n

\u82e5\u4f01\u696d\u5b58\u8ca8\u5468\u8f49\u5929\u6578\u7531 45 \u5929\u62c9\u9577\u81f3 75 \u5929\uff0c\u4e14\u540c\u6642\u51fa\u73fe\u6bdb\u5229\u7387\u4e0b\u632b\uff0c\u591a\u6578\u610f\u5473\u8457\u7522\u54c1\u9700\u6c42\u8f49\u5f31\u6b63\u9762\u81e8\u53bb\u5eab\u5b58\u58d3\u529b\u3002\u5e73\u5747\u6536\u6b3e\u671f\u5247\u5448\u73fe\u5546\u54c1\u8ce3\u51fa\u5f8c\u6536\u56de\u73fe\u91d1\u7684\u5e73\u5747\u7b49\u5f85\u5929\u6578\uff0c\u6536\u6b3e\u671f\u7570\u5e38\u62c9\u9577\u901a\u5e38\u4ee3\u8868\u5ba2\u6236\u4fe1\u7528\u98a8\u96aa\u4e0a\u5347\u6216\u4f01\u696d\u70ba\u722d\u596a\u8a02\u55ae\u800c\u904e\u5ea6\u653e\u5bec\u4fe1\u8cb8\u689d\u6b3e\u3002<\/p>\n

2. \u73fe\u91d1\u8f49\u63db\u5468\u671f\uff08Cash Conversion Cycle, CCC\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u61c9\u4ed8\u8cec\u6b3e\u5468\u8f49\u5929\u6578 = 365 \u00d7 \u61c9\u4ed8\u8cec\u6b3e \u00f7 \u92b7\u8ca8\u6210\u672c
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u73fe\u91d1\u8f49\u63db\u5468\u671f = \u5b58\u8ca8\u5929\u6578 + \u61c9\u6536\u8cec\u6b3e\u5929\u6578 \u2212 \u61c9\u4ed8\u8cec\u6b3e\u5929\u6578<\/p>\n

\u73fe\u91d1\u8f49\u63db\u5468\u671f\u76f4\u89c0\u5c55\u793a\u4f01\u696d\u5f9e\u652f\u4ed8\u539f\u6599\u6b3e\u9805\u5230\u6700\u7d42\u6536\u56de\u92b7\u552e\u73fe\u91d1\u6240\u9700\u8981\u588a\u4ed8\u8cc7\u91d1\u7684\u5be6\u969b\u5929\u6578\u3002\u90e8\u5206\u5f37\u52e2\u96f6\u552e\u4f01\u696d\u80fd\u5be6\u73fe\u300c\u8ca0\u73fe\u91d1\u8f49\u63db\u5468\u671f\u300d\uff0c\u5373\u5728\u652f\u4ed8\u4f9b\u61c9\u5546\u8ca8\u6b3e\u4e4b\u524d\u65e9\u5df2\u6536\u56de\u92b7\u552e\u6b3e\u9805\uff0c\u5be6\u8cea\u4e0a\u4f54\u7528\u4e86\u4f9b\u61c9\u5546\u7684\u7121\u606f\u8cc7\u91d1\u958b\u5c55\u71df\u904b\u3002<\/p>\n

3. \u7e3d\u8cc7\u7522\u5468\u8f49\u7387<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u7e3d\u8cc7\u7522\u5468\u8f49\u7387 = \u71df\u696d\u6536\u5165 \u00f7 \u7e3d\u8cc7\u7522<\/p>\n

\u8861\u91cf\u6bcf\u4e00\u5143\u8cc7\u7522\u5728\u4e00\u5e74\u5167\u5275\u9020\u7684\u71df\u6536\u898f\u6a21\u3002\u8584\u5229\u591a\u92b7\u578b\u4f01\u696d\u4f9d\u8cf4\u9ad8\u5468\u8f49\u5f4c\u88dc\u4f4e\u5229\u6f64\u7387\uff0c\u800c\u9ad8\u7aef\u88fd\u9020\u8207\u5962\u4f88\u54c1\u884c\u696d\u5247\u4ee5\u9ad8\u6bdb\u5229\u5e73\u8861\u8f03\u4f4e\u7684\u5468\u8f49\u7387\u3002<\/p>\n<\/section>\n

\n

\u8ca1\u52d9\u69d3\u687f\u8207\u511f\u50b5\u80fd\u529b\uff1a\u5b89\u5168\u908a\u754c\u8207\u8ca0\u50b5\u58d3\u529b<\/h2>\n

\u5408\u7406\u7684\u8ca1\u52d9\u69d3\u687f\u53ef\u501f\u52a9\u4f4e\u6210\u672c\u8cc7\u91d1\u63d0\u5347\u80a1\u6771\u56de\u5831\uff0c\u4f46\u904e\u5ea6\u501f\u8cb8\u6703\u5927\u5e45\u589e\u52a0\u9055\u7d04\u98a8\u96aa\u3002\u511f\u50b5\u80fd\u529b\u6307\u6a19\u7528\u65bc\u6aa2\u9a57\u4f01\u696d\u7684\u8cc7\u672c\u7d50\u69cb\u662f\u5426\u7a69\u5065\u3002<\/p>\n

1. \u8cc7\u7522\u8ca0\u50b5\u7387\u8207\u6b0a\u76ca\u4e58\u6578<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u8cc7\u7522\u8ca0\u50b5\u7387 = \u7e3d\u8ca0\u50b5 \u00f7 \u7e3d\u8cc7\u7522 \u00d7 100%
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u6b0a\u76ca\u4e58\u6578 = \u7e3d\u8cc7\u7522 \u00f7 \u80a1\u6771\u6b0a\u76ca
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u6de8\u8ca0\u50b5\u6bd4\u7387 =\uff08\u6709\u606f\u8ca0\u50b5 \u2212 \u73fe\u91d1\u53ca\u73fe\u91d1\u7b49\u50f9\u7269\uff09\u00f7 \u80a1\u6771\u6b0a\u76ca \u00d7 100%<\/p>\n

\u6de8\u8ca0\u50b5\u6bd4\u7387\u6263\u9664\u4e86\u4f01\u696d\u8cec\u9762\u7684\u53ef\u7528\u6d41\u52d5\u73fe\u91d1\uff0c\u80fd\u66f4\u5ba2\u89c0\u5730\u53cd\u6620\u771f\u6b63\u9700\u8981\u5916\u90e8\u7d93\u71df\u73fe\u91d1\u6d41\u511f\u9084\u7684\u5be6\u8cea\u8ca0\u50b5\u898f\u6a21\u3002<\/p>\n

2. \u5229\u606f\u4fdd\u969c\u500d\u6578\uff08Interest Coverage Ratio\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u5229\u606f\u4fdd\u969c\u500d\u6578 = \u606f\u7a05\u524d\u5229\u6f64\uff08EBIT\uff09\u00f7 \u5229\u606f\u8cbb\u7528<\/p>\n

\u8a72\u6307\u6a19\u8861\u91cf\u6838\u5fc3\u672c\u696d\u6536\u76ca\u652f\u4ed8\u5229\u606f\u652f\u51fa\u7684\u5b89\u5168\u500d\u6578\u3002\u8a08\u7b97\u6642\u5efa\u8b70\u4ee5\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u4e2d\u62ab\u9732\u7684\u7e3d\u5229\u606f\u652f\u51fa<\/span><\/strong>\uff08\u5305\u542b\u8cc7\u672c\u5316\u5229\u606f\u8207\u672a\u62b5\u92b7\u5229\u606f\u6536\u5165\u7684\u90e8\u5206\uff09\u9032\u884c\u8a08\u7b97\uff0c\u4ee5\u7372\u53d6\u66f4\u56b4\u8b39\u7684\u511f\u50b5\u7de9\u885d\u7a7a\u9593\u8a55\u4f30\u3002<\/p>\n

3. \u6de8\u8ca0\u50b5\u5c0d EBITDA\uff08Net Debt \/ EBITDA\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u6de8\u8ca0\u50b5\u5c0d EBITDA =\uff08\u6709\u606f\u8ca0\u50b5 \u2212 \u73fe\u91d1\uff09\u00f7 EBITDA<\/p>\n

\u5728\u8de8\u570b\u4fe1\u8cb8\u8a55\u4f30\u8207\u4f75\u8cfc\u878d\u8cc7\u4e2d\uff0c\u5e02\u5834\u53c3\u8207\u8005\u5e38\u53c3\u8003\u8a72\u6307\u6a19\u4f86\u7c97\u7565\u4f30\u7b97\u300c\u4ee5\u73fe\u6709\u7d93\u71df\u73fe\u91d1\u6c34\u5e73\u5b8c\u5168\u6e05\u511f\u6de8\u50b5\u52d9\u6240\u9700\u7684\u5e74\u6578\u300d\u3002\u4f46\u5177\u9ad4\u9580\u6abb\u6a19\u6e96\u53d7\u5b8f\u89c0\u5229\u7387\u3001\u884c\u696d\u5468\u671f\u8207\u8cb8\u6b3e\u5951\u7d04\uff08Debt Covenants\uff09\u9650\u5236\uff0c\u9700\u7d50\u5408\u5177\u9ad4\u884c\u696d\u73fe\u91d1\u6d41\u7a69\u5b9a\u6027\u7d9c\u5408\u7814\u5224\u3002<\/p>\n<\/section>\n

\n

\u5e02\u5834\u50f9\u503c\u6bd4\u7387\uff1a\u929c\u63a5\u80a1\u50f9\u8207\u5831\u8868\u6578\u64da<\/h2>\n

\u4f30\u503c\u6307\u6a19\u5c07\u516c\u958b\u5e02\u5834\u7684\u80a1\u50f9\u8207\u5831\u8868\u5167\u5728\u6578\u64da\u9032\u884c\u5c0d\u7167\uff0c\u8a55\u4f30\u5e02\u5834\u7576\u524d\u5b9a\u50f9\u7684\u5408\u7406\u6027\u3002<\/p>\n

1. \u5e02\u76c8\u7387\uff08P\/E\uff09\u8207\u5e02\u8cec\u7387\uff08P\/B\uff09<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u5e02\u76c8\u7387\uff08P\/E\uff09= \u6bcf\u80a1\u5e02\u50f9 \u00f7 \u6bcf\u80a1\u76c8\u5229\uff08EPS\uff09= \u7e3d\u5e02\u503c \u00f7 \u6de8\u5229\u6f64
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u5e02\u8cec\u7387\uff08P\/B\uff09= \u6bcf\u80a1\u5e02\u50f9 \u00f7 \u6bcf\u80a1\u6de8\u8cc7\u7522 = \u7e3d\u5e02\u503c \u00f7 \u80a1\u6771\u6b0a\u76ca<\/p>\n

\u5e02\u76c8\u7387\u61c9\u914d\u5408\u4f01\u696d\u672a\u4f86\u76c8\u5229\u8907\u5408\u589e\u9577\u7387\u9032\u884c\u7d9c\u5408\u5224\u65b7\uff0c\u4e26\u9700\u6ce8\u610f\u5254\u9664\u4e00\u6b21\u6027\u975e\u7d93\u5e38\u640d\u76ca\u5c0d\u6de8\u5229\u6f64\u7684\u626d\u66f2\u3002\u5e02\u8cec\u7387\u5247\u7279\u5225\u9069\u7528\u65bc\u9280\u884c\u3001\u4fdd\u96aa\u7b49\u91cd\u8cc7\u7522\u91d1\u878d\u6a5f\u69cb\uff0c\u5c0d\u7121\u5f62\u8cc7\u7522\u8207\u4eba\u624d\u9a45\u52d5\u7684\u79d1\u6280\u8f15\u8cc7\u7522\u516c\u53f8\u53c3\u8003\u7dad\u5ea6\u6709\u9650\u3002<\/p>\n

2. \u80a1\u606f\u7387\u8207\u6d3e\u606f\u6bd4\u7387<\/h3>\n

\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u80a1\u606f\u7387\uff08Dividend Yield\uff09= \u6bcf\u80a1\u80a1\u606f \u00f7 \u6bcf\u80a1\u5e02\u50f9 \u00d7 100%
\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> \u6d3e\u606f\u6bd4\u7387\uff08Payout Ratio\uff09= \u6d3e\u606f\u7e3d\u984d \u00f7 \u6de8\u5229\u6f64 \u00d7 100%<\/p>\n

\u80a1\u606f\u7387\u5448\u73fe\u6295\u8cc7\u7576\u524d\u50f9\u4f4d\u7684\u76f4\u63a5\u73fe\u91d1\u56de\u5831\u7387\uff1b\u82e5\u6d3e\u606f\u6bd4\u7387\u9577\u671f\u986f\u8457\u9ad8\u65bc 100%\uff0c\u610f\u5473\u8457\u516c\u53f8\u6b63\u5728\u900f\u652f\u7d2f\u7a4d\u5132\u5099\u6216\u4f9d\u8cf4\u5c0d\u5916\u501f\u8cb8\u6d3e\u606f\uff0c\u80a1\u606f\u767c\u653e\u96e3\u4ee5\u9577\u671f\u6301\u7e8c\u3002<\/p>\n<\/section>\n

\n

\u675c\u90a6\u5206\u6790\u9ad4\u7cfb\uff1a\u62c6\u89e3\u80a1\u6771\u56de\u5831\u7684\u9a45\u52d5\u6e90\u982d<\/h2>\n

\u675c\u90a6\u5206\u6790\uff08DuPont Analysis\uff09\u5c07\u80a1\u6771\u6b0a\u76ca\u56de\u5831\u7387\u62c6\u89e3\u70ba\u4e09\u500b\u76f8\u4e92\u4e58\u7a4d\u7684\u7dad\u5ea6\uff0c\u5e6b\u52a9\u5206\u6790\u8005\u770b\u6e05\u4f01\u696d\u9ad8\u56de\u5831\u80cc\u5f8c\u7684\u771f\u5be6\u9a45\u52d5\u56e0\u7d20\uff1a<\/p>\n

\u675c\u90a6\u6046\u7b49\u5f0f\uff1a<\/strong>
ROE = \u7d14\u5229\u7387 \u00d7 \u7e3d\u8cc7\u7522\u5468\u8f49\u7387 \u00d7 \u6b0a\u76ca\u4e58\u6578<\/strong>
\u5373\uff1a\uff08\u6de8\u5229\u6f64 \u00f7 \u71df\u696d\u6536\u5165\uff09\u00d7\uff08\u71df\u696d\u6536\u5165 \u00f7 \u7e3d\u8cc7\u7522\uff09\u00d7\uff08\u7e3d\u8cc7\u7522 \u00f7 \u80a1\u6771\u6b0a\u76ca\uff09<\/span>
\uff08\u6ce8\uff1a\u8a08\u7b97\u675c\u90a6\u62c6\u89e3\u6642\uff0c\u5404\u9805\u8cc7\u7522\u8207\u6b0a\u76ca\u9700\u7d71\u4e00\u63a1\u7528\u76f8\u540c\u53e3\u5f91\uff0c\u4f8b\u5982\u5168\u7bc7\u7d71\u4e00\u63a1\u7528\u671f\u672b\u9918\u984d\uff0c\u4ee5\u78ba\u4fdd\u6046\u7b49\u95dc\u4fc2\u6210\u7acb\uff09<\/span><\/p>\n

\"\u62c6\u89e3\u80a1\u6771\u6b0a\u76ca\u56de\u5831\u7387\u4e09\u9805\u6838\u5fc3\u9a45\u52d5\u56e0\u5b50\u7684\u675c\u90a6\u8ca1\u52d9\u6bd4\u7387\u9ad4\u7cfb\u67b6\u69cb\u5716\"
\u675c\u90a6\u5206\u6790\u9ad4\u7cfb\u5c07\u7d9c\u5408\u56de\u5831\u62c6\u89e3\u70ba\u7d14\u5229\u7387\u3001\u7e3d\u8cc7\u7522\u5468\u8f49\u7387\u8207\u6b0a\u76ca\u4e58\u6578\uff0c\u7cbe\u6e96\u5b9a\u4f4d\u7372\u5229\u672c\u8cea\u8207\u7d93\u71df\u9a45\u52d5\u529b\u3002<\/figcaption><\/figure>\n
\n\n\n\n\n\n\n\n
\u5546\u696d\u6a21\u5f0f\u985e\u578b<\/th>\n\u7d14\u5229\u7387<\/th>\n\u7e3d\u8cc7\u7522\u5468\u8f49\u7387<\/th>\n\u6b0a\u76ca\u4e58\u6578<\/th>\n\u6700\u7d42 ROE<\/th>\n\u6838\u5fc3\u9a45\u52d5\u7279\u9ede<\/th>\n<\/tr>\n<\/thead>\n
\u9ad8\u5229\u6f64\u9a45\u52d5\u578b<\/td>\n18%<\/td>\n0.8 \u6b21<\/td>\n1.2 \u500d<\/td>\n17.28%<\/td>\n\u5b9a\u50f9\u6b0a\u9ad8\u3001\u6280\u8853\u58c1\u58d8\u5f37\u3001\u8ca1\u52d9\u7d50\u69cb\u6975\u5ea6\u7a69\u5065<\/td>\n<\/tr>\n
\u9ad8\u5468\u8f49\u9a45\u52d5\u578b<\/td>\n4%<\/td>\n2.8 \u6b21<\/td>\n1.5 \u500d<\/td>\n16.80%<\/td>\n\u8584\u5229\u591a\u92b7\u3001\u4f9b\u61c9\u93c8\u7ba1\u7406\u9ad8\u6548\u3001\u6e20\u9053\u5468\u8f49\u6975\u5feb<\/td>\n<\/tr>\n
\u9ad8\u69d3\u687f\u9a45\u52d5\u578b<\/td>\n5%<\/td>\n0.9 \u6b21<\/td>\n3.8 \u500d<\/td>\n17.10%<\/td>\n\u4f9d\u8cf4\u9ad8\u8ca0\u50b5\u652f\u6490\u8cc7\u672c\u898f\u6a21\uff0c\u6297\u5468\u671f\u6ce2\u52d5\u80fd\u529b\u8f03\u5f31<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n
\n

\u5be6\u7528\u8ca1\u52d9\u5206\u6790\u4e94\u6b65\u6d41\u7a0b<\/h2>\n
    \n
  1. \u9396\u5b9a\u6838\u5fc3\u76ee\u6a19\uff1a<\/strong>\u4f9d\u64da\u8a55\u4f30\u8a34\u6c42\uff08\u4fe1\u8cb8\u653e\u6b3e\u3001\u9577\u671f\u80a1\u6b0a\u6295\u8cc7\u3001\u4f9b\u61c9\u93c8\u8a55\u7d1a\uff09\u7be9\u9078\u6838\u5fc3\u6bd4\u7387\u7d44\uff0c\u907f\u514d\u6307\u6a19\u7e41\u96dc\u5206\u6563\u7126\u9ede\u3002<\/li>\n
  2. \u6a6b\u8de8 3 \u81f3 5 \u5e74\u8da8\u52e2\u8ffd\u8e64\uff1a<\/strong>\u55ae\u4e00\u5e74\u5ea6\u6578\u503c\u50c5\u80fd\u5448\u73fe\u975c\u614b\u73fe\u72c0\uff0c\u9023\u7e8c\u591a\u5e74\u6578\u64da\u624d\u80fd\u6e05\u6670\u986f\u73fe\u6bdb\u5229\u7387\u4e0b\u6ed1\u6216\u69d3\u687f\u6500\u5347\u7684\u6f5b\u5728\u8da8\u52e2\u3002<\/li>\n
  3. \u9078\u53d6\u540c\u884c\u696d\u6a19\u687f\u5c0d\u6a19\uff1a<\/strong>\u812b\u96e2\u540c\u696d\u6a19\u6e96\u7684\u55ae\u4e00\u6578\u5b57\u7f3a\u4e4f\u610f\u7fa9\uff0c\u61c9\u8207\u540c\u5730\u5340\u3001\u71df\u904b\u6a21\u5f0f\u985e\u4f3c\u7684 3 \u81f3 5 \u5bb6\u540c\u696d\u9032\u884c\u6a6b\u5411\u5c0d\u6bd4\u3002<\/li>\n
  4. \u7d50\u5408\u73fe\u91d1\u6d41\u91cf\u8868\u76f8\u4e92\u9a57\u8b49\uff1a<\/strong>\u82e5\u7d14\u5229\u6f64\u6301\u7e8c\u589e\u9577\u4f46\u7d93\u71df\u6027\u73fe\u91d1\u6d41\u91cf\u6de8\u984d\u9577\u671f\u505c\u6eef\u6216\u8ca0\u589e\u9577\uff0c\u9700\u9ad8\u5ea6\u8b66\u60d5\u76c8\u5229\u8cea\u7d20<\/span><\/strong>\u8207\u61c9\u6536\u8cec\u6b3e\u98a8\u96aa\u3002<\/li>\n
  5. \u56de\u6eaf\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\uff1a<\/strong>\u5c0d\u4efb\u4f55\u504f\u96e2\u5e38\u614b\u5747\u503c 20% \u4ee5\u4e0a\u7684\u7570\u5e38\u6bd4\u7387\uff0c\u6df1\u5165\u67e5\u95b1\u6536\u5165\u78ba\u8a8d\u3001\u95dc\u806f\u4ea4\u6613\u3001\u8cc7\u7522\u6e1b\u503c\u53ca\u6703\u8a08\u8b8a\u66f4\u7b49\u9644\u8a3b\u8a73\u60c5\u3002<\/li>\n<\/ol>\n<\/section>\n
    \n

    \u8ca1\u52d9\u6bd4\u7387\u5206\u6790\u7684\u5e38\u898b\u76f2\u9ede\u8207\u8aa4\u5340<\/h2>\n
      \n
    • \u5ffd\u8996\u6703\u8a08\u653f\u7b56\u5dee\u7570\uff1a<\/strong>\u5b58\u8ca8\u8a08\u50f9\u65b9\u6cd5\uff08\u5148\u9032\u5148\u51fa\u6cd5 vs \u52a0\u6b0a\u5e73\u5747\u6cd5\uff09\u3001\u6298\u820a\u5e74\u9650\u8a2d\u5b9a\u3001\u6295\u8cc7\u7269\u696d\u5f8c\u7e8c\u8a08\u91cf\uff08\u6210\u672c\u6a21\u5f0f vs \u516c\u5e73\u503c\u6a21\u5f0f\uff09\u7b49\u5408\u6cd5\u6703\u8a08\u9078\u64c7\uff0c\u5747\u6703\u986f\u8457\u6539\u8b8a\u6bd4\u7387\u7d50\u679c\u3002<\/li>\n
    • \u671f\u672b\u4eba\u70ba\u7c89\u98fe\uff08Window Dressing\uff09\uff1a<\/strong>\u4f01\u696d\u53ef\u80fd\u5728\u5e74\u7d50\u65e5\u524d\u900f\u904e\u77ed\u671f\u501f\u6b3e\u66ff\u63db\u3001\u5ef6\u9072\u7269\u6599\u63a1\u8cfc\u6216\u52a0\u901f\u50ac\u6536\u77ed\u671f\u6539\u5584\u6d41\u52d5\u6bd4\u7387\uff0c\u9700\u6838\u5c0d\u4e2d\u671f\u5831\u544a\u6216\u5b63\u5ea6\u5831\u544a\u4ee5\u9a57\u8b49\u53ef\u6301\u7e8c\u6027\u3002<\/li>\n
    • \u812b\u96e2\u884c\u696d\u7279\u5fb5\u5957\u7528\u6a19\u6e96\uff1a<\/strong>\u91cd\u8cc7\u7522\u7269\u696d\u767c\u5c55\u5546\u53ef\u80fd\u56e0\u6301\u6709\u5927\u91cf\u6295\u8cc7\u7269\u696d\u7b49\u975e\u6d41\u52d5\u8cc7\u7522\uff0c\u6216\u56e0\u9810\u552e\u5f62\u6210\u9f90\u5927\u5408\u7d04\u8ca0\u50b5\u800c\u5448\u73fe\u8f03\u4f4e\u7684\u6d41\u52d5\u6bd4\u7387\uff1b\u5c07\u91d1\u878d\u6a5f\u69cb\u8207\u8f15\u8cc7\u7522\u8edf\u4ef6\u4f01\u696d\u5957\u7528\u76f8\u540c\u7684\u8cc7\u7522\u8ca0\u50b5\u7387\u6a19\u6e96\uff0c\u5c07\u5c0e\u81f4\u932f\u8aa4\u5224\u65b7\u3002<\/li>\n
    • \u5b64\u7acb\u770b\u5f85\u55ae\u4e00\u6bd4\u7387\uff1a<\/strong>\u9ad8\u6bdb\u5229\u4e0d\u4ee3\u8868\u9ad8\u73fe\u91d1\u56de\u5831\uff0c\u4f4e\u8ca0\u50b5\u4e0d\u4ee3\u8868\u73fe\u91d1\u6d41\u5145\u88d5\u3002\u6240\u6709\u5206\u6790\u5747\u9700\u591a\u6307\u6a19\u4ea4\u53c9\u5370\u8b49\u3002<\/li>\n
    • \u907a\u6f0f\u8868\u5916\u627f\u64d4\u4e8b\u9805\uff1a<\/strong>\u7d93\u71df\u79df\u8cc3\u627f\u64d4\u3001\u5c0d\u5916\u9023\u5e36\u64d4\u4fdd\u3001\u672a\u6c7a\u8a34\u8a1f\u8207\u8868\u5916\u5408\u71df\u5be6\u9ad4\u8ca0\u50b5\uff0c\u5747\u53ef\u80fd\u96b1\u85cf\u91cd\u5927\u8ca1\u52d9\u655e\u53e3\u3002<\/li>\n<\/ul>\n<\/section>\n
      \n

      \u5e38\u898b\u554f\u984c\u89e3\u7b54\uff08FAQ\uff09<\/h2>\n
      \n

      Q1\uff1a\u6d41\u52d5\u6bd4\u7387\u5927\u65bc 2\u3001\u901f\u52d5\u6bd4\u7387\u5927\u65bc 1 \u662f\u5426\u4ee3\u8868\u4f01\u696d\u8ca1\u52d9\u7d55\u5c0d\u5b89\u5168\uff1f<\/h3>\n

      \u4e0d\u4e00\u5b9a\u3002\u5982\u679c\u6d41\u52d5\u8cc7\u7522\u4e3b\u8981\u7531\u7a4d\u58d3\u6eef\u92b7\u7684\u5b58\u8ca8\u3001\u8cec\u9f61\u904e\u9577\u96e3\u4ee5\u6536\u56de\u7684\u61c9\u6536\u8cec\u6b3e\u69cb\u6210\uff0c\u6bd4\u7387\u96d6\u7136\u8868\u9762\u9054\u6a19\uff0c\u4f46\u8cc7\u7522\u5be6\u969b\u8b8a\u73fe\u8cea\u91cf\u6975\u4f4e\u3002\u6b64\u5916\uff0c\u82e5\u4f01\u696d\u9762\u81e8\u7a81\u767c\u7684\u5927\u984d\u8868\u5916\u8ca0\u50b5\u6216\u64d4\u4fdd\u8ce0\u511f\uff0c\u50b3\u7d71\u6bd4\u7387\u4ea6\u7121\u6cd5\u63d0\u524d\u53cd\u6620\u771f\u5be6\u98a8\u96aa\u3002<\/p>\n<\/div>\n

      \n

      Q2\uff1a\u8a08\u7b97 ROE\u3001ROA \u7b49\u56de\u5831\u7387\u6642\uff0c\u5206\u6bcd\u61c9\u8a72\u7528\u671f\u672b\u6578\u9084\u662f\u5e73\u5747\u6578\uff1f<\/h3>\n

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