广发证卷盈利能力影响因素分析.docxVIP

摘 要 随着经济的不断发展中国的证券市场也取得了飞速的发展，中国沪深两市也成为了全球第二个市值比较大的市场，市值已经超过了2万亿元，但是和国外的证券公司相比，国内的公司主要还是传统的经营管理模式，所以很容易受到市场波动的影响，所以在企业的盈利能力上也必然会受到影响从而制约了公司的发展。 本文通过对广发证券进行会计分析和盈利能力分析，分别关注影响公司价值的三种能力：驱动能力、持续能力和稳健能力，主要通过公司经营、投资、融资活动这三大利润驱动因素来解析。发现广发证券存在着利润驱动能力有待提升，杠杆运用能力不足，稳健运营能力较弱的问题。提出广发证券公司现在需要解决的问题是增加业务的品种，扩宽业务范围，打造新新的发展点。 本文的分析结果及建议将对广发证券管理层如何稳健运营公司有一定的参考意义，并为国内缺乏长效和稳定的盈利能力的证券公司提供借鉴意义。 关键词：广发证券；盈利能力；会计分析 Abstract The securities market in New China has made remarkable achievements in just 25 years. China and Shanghai have become the second largest market capitalization in the world. The size of the two major securities markets has exceeded 2 trillion yuan. However, compared with foreign countries, Securities companies are still dominated by traditional brokerage businesses. Their performance is highly vulnerable to the volatility of the securities market, lacking long-term and stable profitability, which restricts the development of securities companies. By analyzing the accounting analysis and profitability of GF Securities, this paper focuses on three capacities that affect the value of the company: driving ability, sustainability and soundness, which are mainly analyzed by the three profit drivers of company operation, investment and financing activities. CITIC Securities found that there is a profit-driven ability to be improved, the lack of leverage, the problem of weak operational capacity. It is proposed that the problems now to be solved by CITIC Securities are to increase the variety of business, broaden the scope of business and create new and new development points. The analysis results and suggestions in this paper will have certain reference value for the management of GF Securities how to operate the Company steadily and provide reference for the securities companies lacking long-term and stable profitability in China. Key words: GF Securities; Profitability; Accounting Analysis 目 录 TOC \o 1-3 \h \z \u 1 绪 论 1 1.1研究背景 1 1.2研究意义 2 1.3基础理论与文献综述