中石油与中石化盈利能力和营运能力的对比分析

目录

1.绪论 (2)

1.1论文选题背景 (2)

1.2 论文选题的目的与意义 (3)

1.3论文研究内容与框架 (3)

2．相关理论概述 (4)

2.1选取研究方法的原因 (4)

2.2盈利能力 (4)

2.2.1盈利能力的概述 (4)

2.2.2影响企业盈利能力的因素 (5)

2.3营运能力 (7)

2.3.1营运能力的概述 (7)

2.3.2营运能力分析的内容 (7)

2.3.3企业营运能力分析的目的 (8)

3．石油行业与企业介绍 (9)

3.1石油行业概述及现状 (9)

3.2中石油简介 (10)

3.2.1中石化简介 (10)

4.盈利能力与营运能力的分析 (11)

4.1盈利能力分析 (11)

4.1.1销售毛利率 (11)

4.1.2销售净利率 (11)

4.1.3总资产报酬率（ROA） (12)

4.1.4每股收益 (12)

4.1.5关于盈利能力的总结 (13)

4.2营运能力的分析 (13)

4.2.1总资产周转率 (13)

4.2.2流动资产周转率 (14)

4.2.3固定资产周转率 (14)

4.2.4存货周转率 (15)

4.2.5应收账款周转率 (15)

4.2.6关于营运能力的总结 (16)

5.结论与建议 (16)

5.1结论 (16)

5.2建议 (17)

谢辞 (18)

参考文献 (19)

中石油与中石化盈利能力和营运能力的对比分析

摘要：石油的发展吸引着全球人的目光，是因为它是当今世界经济发展的主要能源。由于中石油和中石化是两家大型的我国石油行业重要且具有代表性的企业。两家企业能否平稳且高效的运行不但关系到企业自身，更对我国整体经济的发展起到至关重要的作用。所以本文选取这两家企业作为目标企业，对它们进行了简单的介绍。

再对中石油与中石化进行财务报表的分析。利用这两个公司最近三年即2014-2016年的财务报表，用财务分析方法的盈利能力和营运能力进行详细的财务指标分析和总结分析。借此机会来了解上述两个企业的财务现状及企业经营成效。

最后经过各经济指标的分析，总结得出（１）中国石油和中国石化两家企业在比较其他国內石油和石化企业来说不论是财务的数据还是财务相关的指标各方面都表现出了相对更高于国内行业的平均水平（２）中国石油在盈利能力方面要强于中国石化。但在面对压力和挑战时，中石化表现出更强的适应性。根据前几章内容的介绍和两项财务能力的分析，对这两家企业如何应付竞争和可持续发展的问题提供了几条建议。关键词：财务报表，中石油，中石化，石油市场，财务分析

A comparative analysis of profitability and operating

capacity of PetroChina and Sinopec

Abstract：The development of oil attracts the attention of the whole world because it is the main energy source for economic development. This paper chooses China Petroleum and Sinopec as two state-owned listed companies and has made a brief introduction to them because the two companies are not only related to the steady development of the whole economy, The development of the national economy has important significance.

And then based on the two companies nearly three years of financial statements, PetroChina, Sinopec's financial statements of the profitability and operational capacity of a detailed analysis. To understand its financial situation and the results of the operation of the company.

Finally, after the analysis of economic indicators, summed up (1) PetroChina and Sinopec two companies compared with other domestic petrochemical enterprises in the financial data and related indicators of the performance is relatively better than the domestic industry average (2) China Oil profitability is higher than Sinopec. Finally, based on the previous financial analysis, the two companies to provide recommendations for sustainable development.

Key words：financial statements；PetroChina,；Sinopec；Oil market,；financial analysis