墨西哥国家石油公作为墨西哥最大的石油化工公司，其在国内经济生产与全球石油产业中占有重要地位，但该公司现已连续两年位列世界500强公司亏损榜的榜首。本文运用灰色关联分析法，将利润作为参考序列，其他八个影响因素作为比较序列，分别进行灰色相关度序列分析，最终揭示资产收益率与利润之间的紧密联系。基于此研究结果，本文为该公司资产收益率状况的改善提出有效建议，以期减缓公司利润连年亏损的压力，扭转公司经营每况愈下的景象。

关键词：利润亏损、资产收益率、灰色关联

As the largest petrochemical company in Mexico, Pemex occupies an important position in the domestic economic production and the global oil industry. But the company has now topped the loss list of the world's top 500 companies for two consecutive years. This research uses the Grey Correlation Analysis method to take profit as the reference sequence and the other eight influencing factors as the comparison sequence, to analyze the respective sequential correlation, and to reveal the close relationship between asset return and profit. Based on the results, the research proposes effective suggestions for the improvement of the company's return on assets in order to alleviate the pressure of the company's profit losses for consecutive years and reverse the company's deteriorating operation.

Keywords: Profit Loss, Return on Assets, Grey Correlation Analysis