能源上市公司盈利能力分析资料.doc

毕 业 设 计（论 文） 我国能源类上市公司盈利能力分析研究 系　　　　　　别： 人文与管理学院 专业名称： 财务管理 学生姓名： 边倩 学　　　　　　号： 1004170825 指导教师姓名、职称： 许建(讲师） 完成日期 2014 年 4 月 15 日 　　　　  摘要 盈利能力是上市公司获取利润的能力，而利润则是股东取得投资收益，债权人收取本息的资金来源，是公司得以持续发展的关键动因。证监会等监管部门更是把盈利能力作为考核公司发行股票、募集资金的重要标准。利润也是上市公司利益有关方关心的中心问题，利润是投资者取得投资收益、债权人收取本息的资金来源，是职工集体福利提高的重要保障。 本文主要研究能源类上市公司的盈利能力分析。通过对我国能源上市公司生产经营中存在的问题进行研究，利用因子分析方法对能源上市公司的盈利能力进行了分析。 根据能源发展现状，针对于发展中出现的问题提出解决方法。提出研究能源企业盈利能力的影响因素。在有效的市场经济体制下，如何让企业获取最大利润，这是每个投资者所关心的问题。本文就这些问题进行了研究。 通过深入分析上市公司的盈利能力，发现经营管理中存在的问题，然后采取措施解决问题，提高上市公司的收益水平。 关键词：盈利能力；利润；分析方法 论文类型：应用型  Abstract Profitability is the profit ability of listed companies, while profits are shareholders obtain investment income, creditors collection of the principal and interest capital source, is the key to the sustainable development of the company. Securities regulatory commission and other regulators is profitability as important criteria of money raised through issuance of stocks, the inspection company. Profit is also the center of the listed company's stakeholders concerned about problem, profit is the principal and interest of investors obtain investment income, creditors collection capital source, is the important safeguard worker collective welfare increase. In this paper, we study energy sector profitability analysis of listed companies. Energy listed companies in China to study the problems existing in the production and operation, using the factor analysis method of energy the profitability of listed companies is analyzed. According to the situation of energy development, aiming at the problems in developing solutions are put forward. Put forward to research the influence factors of energy corporate profitability, using examples prove that the research content is reasonable. Under the effective market economic system, how to make the enterprise to obtain the biggest profit, it is of concern to every investor. In