【论文】中石油股份公司盈利能力分析.pdfVIP

中石油股份公司盈利能力分析 摘 要 随着经济全球化进程的不断加速，我国经济建设进入到了一个高速发展的时 期，每个企业都希望自己在激烈的市场竞争中能够立于不败之地，实现其最根本的 获取利润的目的, 于是评价一个企业是否盈利就显得至关重要了。盈利是企业的重 要经营目标，也是企业生存和发展的物质基础，企业经营业绩的好坏最终可以通过 企业的盈利能力来反映。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盈利能力，因为企业盈利能力的大小，与投资者的投资 收益、债权人的债权安全、股东的利益、企业职工的工资水平乃至整个国家的财政 收入等都息息相关。 本文就企业最关心的盈利能力进行分析，从盈利能力的内涵，以及对不同利益 主体的重要性出发，结合中国石油天然气股份有限公司的具体实例对该企业销售盈 利能力、资产盈利能力、投资回报能力进行分析，在盈利能力分析的基础上，通过 对盈利能力财务比率的计算、分析，发现影响中石油盈利能力的因素，进而展望中 石油的发展前景。 关键词：盈利能力，财务分析，中石油股份公司 I 中石油股份公司盈利能力分析 Abstract With the boosting of economic globalization, the economic construction of our nation has run into a rapid-developing period, every corporation wanted to be in the invincible position in the fierce market competition that they can realize their ultimate goal of profit taking. Thus, the evaluation of whether the corporation profits or not seems to be an important pointed. Profit-taking is regarded as the essential objective of the company’s operation, and the material basis of its existence and development. The performance of a company’s operation can be reflected through its capacity of profitability. As enterprise profitability, and the size of the investment returns, investors of the obligor’s right to security and shareholder interests, of company worker wages and even the entire national financial income and are closely bound together, the enterprise investor, creditor, shareholder, staffs and even state Tax authority, regardless of their different position and status, all showed special care to the company’s profitability This article is most concerned about the profitability of the business analysis. Combined with specific examples of PetroChina Company Limited, the article analyzes profitability abilities of the enterprise sales, assets and investment return o