论文部分内容阅读
2015年,国内航空业继续保持了良好的发展势头,但国内航空公司的经营状况各不相同。本文以国内六家A股上市航空公司为研究对象,以财务绩效指标作为切入点,运用杜邦体系工具,通过ROE分解对各样本公司的财务绩效水平进行了分析,以期为各航空公司进一步改善经营状况、提升绩效水平提供参考。
In 2015, the domestic aviation industry continued to maintain a good momentum of development, but the operating conditions of domestic airlines varied. In this paper, the six domestic A-share listed airlines as the research object, financial performance indicators as a starting point, the use of DuPont system tools, through the ROE decomposition of the sample company’s financial performance level were analyzed in order to further improve the business for the airlines Status, improve performance levels provide a reference.