摘要
为了准确评判中国柴油发动机企业经营业绩及财务状况,凭借主要企业的公开信息,对已上市柴油机及零部件生产制造企业进行比较分析。阐述了各上市企业的特点,国家政策对上市企业的影响,并对各上市企业的销售规模、盈利能力、经营管理、内部控制等方面进行分析总结。结果表明:虽然柴油发动机行业各上市企业之间的差距并不大,但是受国家政策驱动影响,以商用车、工程机械动力为主营业务的企业业绩较优,并将保持稳步增长。
To assess correctly operation achievement and financial status of diesel engines manufactoring companies of our country,a comparative analysis was made based on the public information,including characteristics of each company,effect of national policiy,as well as scale of sales,profitability;enterprise management and internal control,etc.Results show that there is no significant difference among the listed companies in diesel engine industry but it is worth noting that affected by the national policy driving those companies manufacturing mainly the powertrains for commercial vehicle and construction machinery exhibit better business achievement and will still keep their stable growth trend in future.
出处
《内燃机工程》
EI
CAS
CSCD
北大核心
2010年第6期98-103,共6页
Chinese Internal Combustion Engine Engineering
关键词
内燃机
柴油机
上市公司
盈利能力
杜邦分析
IC engine
diesel engine
listed company
profitability
DuPont analysis
