论文总字数：21460字

摘 要

近十年来，我国汽车产业被多重因素影响着。不同于上世纪，汽车是罕见的奢侈品。几十年来，诸多汽车品牌像雨后春笋一般地兴起，抢占国内汽车市场，现在一家一车甚至一家多车都成了正常现象。不得不承认，国内汽车市场将要饱和了。工业的发展必然带来不可逆的大气污染，我国也采取措施来响应世界卫生组织的号召，比如颁布限号限行政策，这也引发了我国汽车行业大震荡。内有忧乱，外有祸患，国外汽车企业对中国市场野心勃勃，多方面的压力给我国汽车企业拉响了警铃。众多汽车企业当前的首要任务就是优化产业结构、改良产品质量，并进行研发创新。

东风汽车股份有限公司原来是1969年成立的第二汽车制造厂。新中国成立后，1953年建成第一汽车制造厂，也就是后来的一汽集团。它们的建立为我国自主创建的时代奠定了基础。汽车行业发展到今天，东风汽车也和一汽集团分庭抗礼^[1]。之所以选东风汽车作为本文的分析对象，是因为它代表着中国民族自主品牌，是历史发展过程中的重要里程碑，对当今新国有品牌具有一定的指导意义。

本文有五个章节：第一章介绍了本文的研究背景、意义、内容和方法，并绘有技术路线图；第二章阐述了营运能力分析理论，并对以往的研究做了简单分析，说明汽车行业营运能力分析的重要性；第三章，主要采用近五年的财务数据分析东风汽车公司营运能力，首先对国内汽车行业及东风汽车公司进行总体概述，然后分析东风汽车公司基础财务数据，分为五方面：总资产、固定资产、流动资产、存货、应收账款；第四章，将东风汽车与一汽轿车、江铃汽车、长安汽车的营运能力对比，并做分析；第五章归纳总结出东风汽车营运能力提升的三方面建议。

关键词：东风汽车；营运能力；周转率

Analysis of Operation Capability of Automotive Industry
a Case Study of Dongfeng Motor Corporation

Abstract

In the past decade, China’s automobile industry has been affected by multiple factors. Unlike in the last century, cars are rare luxuries. For decades, many automobile brands have sprung up like bamboo shoots after a spring rain to seize the domestic automobile market, and now a family with one car or even multiple cars has become a normal phenomenon. We have to admit that the domestic car market is going to be saturated. The development of industry will inevitably bring irreversible air pollution. China has also taken measures to respond to the call of the World Health Organization, such as issuing the policy of limiting the number of cars, which has also triggered a major shock in China’s automobile industry. There are troubles inside, there are disasters outside, foreign automobile enterprises on the Chinese market ambitious, the pressure of many aspects to China’s automobile enterprises sounded the alarm bell. At present, the primary task of many automobile enterprises is to optimize the industrial structure, improve product quality, and carry out research and innovation.

Dongfeng Motor Co., Ltd. was originally the second automobile factory established in 1969. After the founding of the People’s Republic of China, the first automobile factory, later known as FAW Group, was built in 1953. The establishment of the first and second automobile factory laid the foundation for the era of independent creation in China. Decades later, Dongfeng Motor also competes with FAW Group. Dongfeng Motor is chosen as the analysis object of this paper, because it represents China’s national independent brand, is an important milestone in the historical development process, and has a certain guiding significance for the new state-owned brands today.

There are five chapters in this paper. The first chapter introduces the research background, significance, purpose, research content and ideas of this paper. The second part expounds the theory of operational capability analysis, and makes a simple analysis of the previous researches, which shows the importance of operational capability analysis of automobile industry. The third part mainly uses the financial data of recent five years to analyze the operation capacity of Dongfeng Motor Corporation. Firstly, the macroeconomic situation of China is analyzed, and then the domestic automotive industry and Dongfeng Motor Corporation are summarized in general. Then, the financial data of Dongfeng Motor Corporation are briefly analyzed, which is mainly divided into five aspects: the operating capacity analysis of total assets, fixed assets, current assets, inventory and accounts receivable. The fourth part compares the operating capacity of Dongfeng Motor Corporation with that of FAW Car Corporation, Jiangling Motors Corporation and Chang’ an automobile Company. The fifth part summarizes the three aspects of Dongfeng Motor Corporation operation capacity improvement suggestions.

Keywords: Dongfeng Motor Corporation; Operation Capability; Turnover rate

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究意义 1

1.3 研究内容及方法 1

1.4 技术路线图 1

第二章 理论和文献回顾 3

2.1 理论基础 1

2.1.1 营运能力概念 4

2.1.2 营运能力本质 5

2.1.3 营运能力分析意义 5

2.2 文献回顾 1

2.2.1 营运能力国外研究现状 4

2.2.2 营运能力国内研究现状 5

第三章 东风汽车有限公司营运能力分析 4

3.1 公司简介 4

3.1.1 国内汽车行业总体概况 4

3.1.2 东风汽车公司基本概述 5

3.2 东风汽车公司基础财务数据 6

3.2.1 资产负债表分析 6

3.2.2 利润表分析 6

3.2.3 现金流量表分析 7

3.3 总资产营运能力分析 9

3.3.1 总资产规模 9

3.3.2 总资产周转率及周转天数 9

3.4 固定资产营运能力分析 10

3.4.1 固定资产规模 10

3.4.2 固定资产占总资产比率 10

3.4.3 固定资产周转率及周转天数 10

3.5 流动资产营运能力分析 11

3.5.1 流动资产规模 11

3.5.2 流动资产占总资产比率 11

3.5.3 流动资产周转率及周转天数 12

3.6 存货营运能力分析 12

3.6.1 存货规模 12

3.6.2 存货周转率及周转天数 12

3.7 应收账款营运能力分析 13

3.7.1 应收账款规模 13

3.7.2 应收账款周转率及周转天数 13

第四章 东风汽车有限公司营运能力对比分析 15

4.1 总资产周转率对比分析 15

4.2 固定资产周转率对比分析 15

4.3 流动资产周转率对比分析 16

4.4 存货周转率对比分析 16

4.5 应收账款周转率对比分析 16

第五章 东风汽车有限公司营运能力提升建议 18

5.1 加强财务管理，提高营运能力 18

5.2 提高自主创新，大力发展人才 18

5.3 提高服务水平，树立品牌形象 18

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