企业获利能分析.doc

湖南省化工学院 毕业论文 企业获利能力分析 学生姓名： 闻慧娟 学 号： 200905030440 专业班级： 会计0914 指导老师： 朱再英 2011年 11月 25日 目 录 摘要··································································I Abstract·····························································II 引言··································································1 一、企业获利能力分析的内涵及意义······································1 （一）企业获利能力的内涵··············································1 （二）企业获利能力分析对不同利益主体具有重要性························1 二、影响企业获利能力的因素············································2 三、销售获利能力的分析················································3 （一）销售毛利分析····················································3 （二）营业利润率分析··················································4 四、对资产经营获利能力的分析··········································5 五、所有者投资获利能力分析············································5 六、企业获利能力分析中应注意的问题····································5 (一)销售额分析不能客观评价企业获利····································5 (二)税收政策对会获利能力的影响不容忽视································5 (三)利润结构会对企业获利能力产生影响··································6 (四)关注资本结构对企业获利能力的影响··································6 (五)注意资产运转效率对企业获利能力的影响······························6 七 、结论·····························································6 参考文献······························································7 致谢词································································8 企业获利能力分析 摘 要 随着我国社会主义市场经济的发展，企业的经营状况受到越来越多的关注。而企业获利能力指标是企业的一项重要财务指标，换句话说，就是企业赚取利润的能力。只有企业获利，才能提现存在的价值，利润是投资者获取投资收益重要保障。赚取利润是企业存在的首要目标，因而对于企业获利能力的分析至关重要。 本文就企业最关心的盈利能力进行分析，从获利能力的内涵，及对不同利益主体的重要性出发，对该企业销售获利能力、资产经营获利能力、资本经营获利能力以及对企业的获利能力展开分析，然后对影响企业获利能力的因素进行探讨，提出企业获利能力分析中应注意的一些问题。无论是企业的投资者，债权人，股东，企业职工还是国家税务机关都非常关心企业的获利能力。因为企业获利能力的大小，与投资者的投资收益，债权人的债权安全，企业职工的劳动权益乃至整个国家的财政收入等息息相关。 关键词： 企业 ; 获利能力 ; 评价  Abstract With the development of our socialist market economy, the management state of the enterprise gets more and more attention. And the indexes of profitabi