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美国出版业是全世界出版与传媒集团化商业模式最成熟的区域。笔者在此重点选取美国两家实力和规模在出版传媒领域有号召力的出版上市集团:约翰·威利父子公司和麦克劳希尔出版公司。通过2014年第四季度的财务报告和2013年全年的财务报告,采用时间序列分析中同比、环比分析和横向分析的方式,分析各出版集团的经营绩效和业绩表现,主要从偿债能力分析、盈利能力分析、成长能力分析,市场预期分析和财务结构分析角度全面立体地展示出版上市集团年度和季度的运营状况。
The United States publishing industry is the most mature region in the world for publishing and mass media business. The author selects two U.S. publishing and listing groups whose strength and scale are appealing in the field of press media: John Wiley & Sons, Inc. and McLouth Hill Publishing Company. Through the fourth quarter of 2014 financial report and the 2013 annual financial report, the analysis of the operating performance and performance of each publishing group by means of year-on-year, sequential analysis and horizontal analysis in the time series analysis is conducted mainly from the solvency analysis , Profitability Analysis, Growth Capability Analysis, Market Anticipation Analysis and Financial Structure Analysis show the annual and quarterly operating status of listed companies in a comprehensive and three-dimensional manner.