基于财务指标的上市公司的盈利能力分析--以中国神华能源股份有限公司为例.docVIP

西安交通大学城市学院本科生毕业设计（论文） PAGE 摘 要 随着我国市场经济的发展和不断完善，企业之间的竞争日趋激烈，越来越多的企业想方设法的培育自己的核心竞争力来提升经营业绩。与此同时，很多企业往往过于追求经营绩效而忽略了对企业财务风险的适度关注。财务报表越来越受到企业的重视，人们日益认识到财务报表分析的重要性。加强企业的财务报表分析工作，科学合理的应用财务报表分析，准确评价分析企业的财务状况将有利于提高企业决策效率和经营水平。 盈利能力指的是企业在一定时期获取利润的能力。企业盈利能力的大小与当局管理者的经营业绩、投资者的投资回报、债权人的债权安全和企业职工的薪酬水平都有非常密切的联系。所以，盈利能力的分析是利润质量分析必不可少的环节。 中国神华能源股份有限公司作为煤炭行业的一个重要企业集团，在生产经营过程中也许多问题。近年来，煤炭产业产能过剩，市场需求不佳，受制于国际国内形势和煤炭市场整体下滑影响，公司盈利能力下降，未来经营压力较大。本文从中国神华盈利能力现状出发进行分析，指出中国神华在财务管理过程中遇到额问题，比如投融资不科学、集权化管理模式混乱、预算控制机制不完善等，最后针对这些问题提出了一些建议，以期对中国神华今后的发展提供一定的借鉴和指导。 关键词：上市公司 财务指标 盈利能力 ABSTRACT With the development of Chinas market economy and continuous improvement, the competition between enterprises is becoming increasingly fierce, more and more companies try to cultivate their core competitiveness to improve the operating performance. At the same time, a lot of enterprises tend to over pursue business performance and neglect the appropriate attention to the financial risk of the enterprise.. The financial statements are getting more and more attention of the enterprise. People are getting to realize the importance of the financial statement analysis.. Strengthen the financial statement analysis, scientific and reasonable application of the financial statements analysis, accurate evaluation of the financial situation of the enterprise will help improve enterprise decision-making efficiency and management level. Profitability refers to the ability of the enterprise to obtain the profit in a certain period of time. The size of the enterprises profitability is closely related to the management performance of the administration, the investors return on investment, the safety of the creditors rights and the salary level of the enterprise employee.. Therefore, the profitability analysis is essential for the quality of the analysis of the link. China shenhua energy co., LTD. As a matter of the coal industry enterprise group, also a lot of problems in the process of production and operation. In rece