上市公司盈利能力分析 ——以中国石油化工股份有限公司为例.doc

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 上市公司盈利能力分析 ——以中国石油化工股份有限公司为例 摘要：随着我国股市越来越受到人们的关注，上市公司的盈利能力也就成为了全社会的聚焦点之一。盈利能力不仅可用于评估公司的业务绩效、风险水平甚至还可以预测其发展前景，这使得盈利能力成为大众群体和其他利益集团的重要指标之一。而中石化企业作为中国最大的综合性能源和化工企业之一，在国内外都存在一定影响力并且备受大家的关注。本文结合中石化企业的实际发展情况，运用近五年的财务数据和盈利能力分析的相关指标，对中石化企业的盈利能力进行对比分析，发现公司存在业务板块发展不均衡、企业面临的财务风险及经营危机、现金管理水平较低等问题，针对存在的问题给出相应的解决办法，帮助公司改善经营状况、优化资本结构，促进公司稳步、健康地发展。 关键词：上市公司；盈利能力；业务绩效；财务风险 Evaluation of the Profitability of Listed Companies ——China Petroleum and Chemical Corporation Abstract: Along with our country stock market more and more get the attention of people, the profitability of listed companies has become one of the focus of the whole society. Profit ability not only can be used to assess the companys business performance, risk level, and even can also predict its development prospects, this makes the profitability Volkswagen group and one of the important indicators of other interest groups. Sinopec enterprises as one of the largest integrated energy and chemical enterprises in China, have a certain influence both at home and abroad and widely attention. In this paper, combining the actual development situation of sinopec enterprises, with nearly five years of financial data and the related indicators of profitability analysis, contrast analysis was carried out on the profitability of sinopec enterprises, found that there are business sector development imbalance, enterprise financial risk and crisis, cash management level is low, gives the corresponding solutions to existing problems, and help the company improve management, optimize capital structure, promote the companys steady and healthy development. Key words: listed companies ; profitability; Business performance ; Financial risk 目 录 TOC \o 1-3 \h \z \u 1 绪论 1 1.1 研究背景 1 1.2 研究意义 1 1.3 研究内容 1 1.4 研究方法 2 2 上市公司与盈利能力的理论框架 2 2.1 上市公司的定义 2 2.1.1 上市公司的法定要求 3 2.1.2 上市公司的特征 3 2.2 盈利能力的定义 3 2.3 分析盈利能力的指标及依据 3 2.4 影响盈利能力的因素 4 2.