白酒行业上市公司盈利能力分析.doc

PAGE \* MERGEFORMAT 1 白酒行业上市公司盈利能力分析 摘 要 盈利能力指的是企业在一定时期内获得利润的能力，利润则是企业内外与之相关的各方都关心的核心问题，换言之，企业的核心的效益问题是企业的经营目标。对于企业的盈利能力，企业的债权人、投资人和经营者都非常看重。最近几年，我国的宏观经济有了飞速的发展，白酒行业同时也获得了较高的发展，很多大中型白酒行业就此抓住机遇，积极创新产品，改良销售渠道，不断地提高其盈利能力，并以优越的成绩主导我国的白酒市场，大大推动了我国白酒行业的发展。 本文首先介绍了盈利能力分析的界定，盈利能力分析的几个主要指标及作用，然后又介绍了样本公司的概况，接着从利润要素变动表，指标分析及趋势分析三个方面深层次的研究了白酒行业上市公司的盈利能力，最后通过研究现阶段白酒行业盈利方面存在的问题分析了影响企业盈利能力的主要因素及其他因素，并提出了相关意见。 关键词：企业盈利能力；盈利能力指标；白酒行业 论文类型：应用研究型 Liquor industry listed companies Profitability Analysis Abstract Profitability refers to the ability of gaining profits in a certain period of time, the profit is the core problem of enterprise internal and external parties related are concerned, in other words, the benefit of enterprises core is the target of an enterprise. For the profitability of enterprises, creditors, investors and managers is very important. In recent years, our country macroscopical economy has developed rapidly, the liquor industry also get higher development, many large amedium-sized liquor industry to seize the opportunity, active and innovative products, improve the sales channels,continuously improve its profitability, and to the superior performance of leading Chinas liquor market, greatly promote the development of Chinas liquor industry. This paper firstly introduces the definition of profitabilit analysis, several main indexes and effect analysis of profitability, and then introduced the Sample Firms profiles, and then from the profit factor change table, three deep on theliquor industry listing Corporation profitability analysis and trend indicators, thepresent research of the liquor industry profitability the main problems of factorsaffects a firms profitability and other factors are analyzed, and puts forward some opinions. Keywords: corporate profitability；Profitability index； liquor industry Paper Type: Application Research PAGE 3 PAGE 30 目录 TOC \o 1-3 \h \u 1引言 3 1.1研究背景 3 1.2研究意义 3 1.3研究目的 4 1.4研究思路及