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The port and shipping industry is the basic industry in the national economy, the industry has become one of the world's most modern department. Almost all the world port city in the rise and development process have a common law of development \Port and shipping industry, not only help to promote the optimal allocation of social resources, and promote the growth of foreign trade through the play of the transport function. Since the reform and opening up, China's port and shipping industry in the market competition, survival of the fittest rapid development, ports, and shipping company listed on the Shenzhen and Shanghai has reached 28, and the size is still expanding. Since the financial crisis in 2008, the Port and Maritime performance stumbled BDI index from September 2009 rose to 4291 points, the maritime climate index are gradually returning to ease the fourth quarter of 2008 and first quarter 2009 results steep decline, but the short-term recovery and long-term boost the performance of the shipping enterprises. Due to excessive expansion of production capacity rapidly, poly-down in demand, shrinking market situation between the low-price competition in the shipping enterprises, homogeneous competition, business conditions and the decline in profitability, the main port and shipping listed companies is still at historically low. 2009 is not optimistic shipping enterprises results in 2010 has changed to become a growing concern of investors, managers, and return on net assets as a measure of corporate performance indicators, the research firm for investors and managers operating conditions, to prevent the financial crisis has important practical significance, but also has a certain reference value for government departments to monitor the quality of listed companies and stock market risk in port and shipping. Therefore, Ports and Shipping listed companies as the research object, the establishment of Ports and Shipping listed companies return on net assets affecting factors analysis of financial indicators system, according to the data provided by the 2001-2009 financial statements of all listed companies, calculated come to the value of the indicator system of financial indicators, the solvency of the Ports and Shipping listed companies, operating capacity, profitability, growth, industry characteristics in five areas of financial performance indicator, trend analysis, comparative analysis, a ratio analysis, regression analysis was carried out specific research and comparison, and ultimately through the establishment of model derived from the related impact indicators ROE, for shipping enterprises ROE enhance some for reference rationalization proposals.
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