洋河酒业并购双沟酒业前后盈利能力对比分析——基于杜邦财务指标体系分析视角  

The Comparative Analysis on Yanghe and Shuanggou's Profitability Before and After the Merger ———Basing on the Du Pont System

作　　者：姜丽丽[1] 李菲[2] 

机构地区：[1]宿迁学院,江苏宿迁223800 [2]东北师范大学人文学院,吉林长春130117

出　　处：《江苏商论》2012年第12期7-10,共4页Jiangsu Commercial Forum

基　　金：江苏省宿迁学院科研基金重点立项课题<洋河并购双沟的经济效应分析>(2011ky39);江苏省教育厅项目<苏北白酒文化创意产业的金融支持研究>(2012SJD790066)

摘　　要：2010年白酒行业的一重大新闻—洋河酒业开始牵手双沟酒业,为更好振兴"苏酒"拉开序幕。洋河酒业并购双沟酒业前后,财务能力有何明显变化呢?本文从比较综合和实用的财务分析方法—杜邦财务指标体系视角入手,层层分解净资产收益率,对比分析洋河酒业并购双沟酒业前后的盈利能力。In 2010, Yanghe Company merged with Shuanggou Company, which aroused much attention and symbolized the start of the revitalization process of liquor industry. After the merger, whether their financial ability has improved has become a hot topic. This article uses the Du Pont System, which is a comparatively comprehensive and practical approach, to deeply analyze their ROE, and compare their profitability before and after the merger for this two companies.

关 键 词：洋河酒业 杜邦财务指标体系 

分 类 号：F723[经济管理—市场营销]