摘要公司HYPERLINK"http://www.so.com/s?q=%E4%BC%81%E4%B8%9A%E7%9B%88%E5%88%A9%E8%83%BD%E5%8A%9B&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"的盈利能力分析是公司HYPERLINK"http://www.so.com/s?q=%E8%B4%A2%E5%8A%A1%E5%88%86%E6%9E%90&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"财务分析的重要组成部分，HYPERLINK"http://www.so.com/s?q=%E7%9B%88%E5%88%A9%E8%83%BD%E5%8A%9B&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"盈利能力指的是公司获取利润的能力，企业的盈利能力越强，给到HYPERLINK"http://www.so.com/s?q=%E8%82%A1%E4%B8%9C&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"股东的回报就越高，HYPERLINK"http://www.so.com/s?q=%E4%BC%81%E4%B8%9A%E4%BB%B7%E5%80%BC&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"企业价值就越大。同样的，带来的HYPERLINK"http://www.so.com/s?q=%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"现金流量越多，公司的HYPERLINK"http://www.so.com/s?q=%E5%81%BF%E5%80%BA%E8%83%BD%E5%8A%9B&ie=utf-8&src=internal_wenda_recommend_textn"\t"https://wenda.so.com/q/_blank"偿债能力能够加强。本文从韵达公司目前的盈利能力为基础，综合运用了杜邦分析法，深入分析了其盈利稳定性差、总资产周转率和存货周转率下降、权益乘数偏低等问题，进而提出了完善公司规章制度、提高资产和存货周转效率、技术转型升级等措施。关键词：盈利能力杜邦分析法快递行业AbstractThecompany'sprofitabilityanalysisisaveryimportantpartofthecompany'sfinancialanalysis.Profitabilityreferstotheabilityofthecompanytoobtainprofits.Thestrongertheprofitabilityofthecompany,thehigherthereturntoshareholdersandthegreaterthevalueoftheenterprise.Similarly,themorecashflowbrought,thecompany'ssolvencycanbestrengthened.BasedonthecurrentprofitabilityofYundaCompany,thispapercomprehensivelyusesDuPontanalysismethodtodeeplyanalyzeitspoorprofitstability,thedeclineoftotalassetturnoverrateandinventoryturnoverrate,andlowequitymultiplier,etc.,andthenproposestoimprovethecompany'srulesandregulations,improvingassetandinventoryturnoverefficiency,andtechnologytransformationandupgrading.Keywords:ProfitabilityDuPontAnalyti