论企业盈利能力分析.doc

论企业盈利能力分析 作者名称：---- 专业名称：财务管理 指导老师：---- 摘要 盈利能力是指企业获取利润的能力。盈利是企业的重要的经营目标，是企业生存和发展的物质基础，它不仅关系到企业所有者的投资报酬，也是企业偿还债务的一种重要保障。因此，企业的债权人，所有者以及管理者都十分关心企业的盈利能力。企业的各项经营活动都会影响到利润，如营业活动、对外投资活动、营业外收支活动等都会引起企业利润的变化。但是，在对企业盈利能力进行分析时，一般只分析企业正常经营活动的盈利能力，不涉及非正常的经营活动。 本文主要从五个方面对公司盈利能力进行阐述。第一章讲述了企业盈利能力内涵及特征。第二章讲述了影响企业盈利能力的财务因素：企业生产经营状况 企业外部环境影响 评价企业盈利能力的财务比率。第三章讲述了影响企业盈利能力的主要内部因素：资本经营盈利能力 资产经营盈利能力 商品经营盈利能力。第四章讲述了企业盈利的其他因素：会计政策的稳定性 财务收益持续性 获利安全性 获利现金保障。第五章讲述了提高企业盈利能力措施：加强销售、提高售后服务质量、完善财务报表、提高自主创新能力。 关键词：盈利能力 生产经营 财务比率 案例分析 Abstract Profitability is refers to the enterprise profit ability. Profit of the enterprise is an important management goal, is the material basis for the survival and development of enterprises, it is not only related to the owners of a return on investment, but also an important guarantee of the enterprise debt repayment. Therefore, the companys creditors, owners and managers are very concerned about the profitability of enterprises. All the business activities of enterprises will affect the profit, such as changes in operating activities, investment activities, business revenue and expenditure activities will cause the enterprise profit. However, in carries on the analysis to the enterprise profit ability, general analysis of enterprise normal business activities of profitability, not involving non normal business activities. This paper mainly from the five aspects of the profitability of the company are expounded. The first chapter describes the connotation of enterprises profit ability and characteristics. The second chapter describes the financial factors affect the profitability of enterprises: financial ratio of enterprise production and management situation of the enterprise external environment impact assessment of the profitability of the enterprise. The third chapter describes the main internal factors affect the profitability. The fourth chapter tells the other factors of corporate earnings continued stability: financial accounting policy of safety g