淺談企業(yè)獲利能力分析體系


  摘  要
   隨著經(jīng)濟全球化進程的不斷加速，我國經(jīng)濟建設(shè)進入一個高速發(fā)展的時期，每個企業(yè)都希望自己在激烈的市場競爭中立于不敗之地，實現(xiàn)其最根本的獲取利潤的目的。于是評價一個企業(yè)是否盈利就顯得至關(guān)重要了。
    盈利是企業(yè)的重要經(jīng)營目標，是企業(yè)生存和發(fā)展的物質(zhì)基礎(chǔ)。企業(yè)經(jīng)營業(yè)績的好壞最終可通過企業(yè)的獲利能力來反映。無論是企業(yè)的投資者、債權(quán)人、股東、企業(yè)職工還是國家稅務(wù)機關(guān)都非常關(guān)心企業(yè)的獲利能力。因為企業(yè)獲利能力的大小，與投資者的投資收益、債權(quán)人的債權(quán)安全、股東的利益、企業(yè)職工的工資水平乃至整個國家的財政收入等都息息相關(guān)。本文就企業(yè)最關(guān)心的獲利能力進行分析，從獲利能力的內(nèi)涵，及對不同利益主體的重要性出發(fā)，結(jié)合泰安魯潤股份有限公司的具體實例對該企業(yè)銷售獲利能力、資產(chǎn)經(jīng)營獲利能力、資本經(jīng)營獲利能力以及上市公司盈利能力進行分析，然后對影響企業(yè)獲利能力的因素進行探討，闡述了企業(yè)外部環(huán)境、產(chǎn)品銷售情況、應(yīng)收賬款、財務(wù)報表數(shù)據(jù)和現(xiàn)有比率分析體制對獲利能力的影響。最后，為了使企業(yè)獲得更多的利潤，筆者認為可以采取一系列有效措施，如加強銷售，提高企業(yè)資金利用水平，解決應(yīng)收賬款過大的問題，完善企業(yè)財務(wù)報表、完善獲利能力比率分析體制等。
【關(guān)鍵詞】獲利能力     財務(wù)比率分析     重要性

Abstract
As the economic globalization's acceleration, construction of our country economy into a high-speed development period, every enterprise hope oneself in the fierce market competition invincible, realize its fundamental profit purposes.So an enterprise eva luation whether earnings will be crucial.
    Profit of the enterprise is an important business objectives, is the enterprise survival and development of the material base. The stand or fall of enterprise business performance will be through the profit ability to reflect. Whether enterprise's investors, creditors, shareholders, company worker or national tax authorities are very concerned about the profit ability. The ability size, and creditor's rights with investment of avails , creditor by investor are safe because of enterprise earns profit , shareholder's benefit , budgetary income of the and even entire country of wage level of enterprise staff and worker etc. is all vitally interrelated. Earning profit the main body of a book is cared for most with regard to enterprise the ability carries out analysis, from earning profit the ability connotation, the main body significance starts off and to different benefit , the ability , capital management and operation concrete union Tai An City Lu Run incorporated company example is sold to that enterprise earning profit earn profit ability , ability effect carrying out investigation and discussion , have set forth the enterprise outside environment , production marketing condition , account receivable , financial statement data and now available proportion on to earning profit then to ability factor affecting enterprise earning profit analysing system. Gain more profit finally, for using enterprise, the author thinks that being able to adopt a series is effective measure, if reinforcing a marketing , raise the enterprise fund making use of level, big problems have resolved an account receivable, perfect enterprise financial statement , improve and perfect earning profit ability proportion analyses system waiting. 
【Key  words】earning capacity ；The analyzing of financial rate  ；  Importance
目    錄
前言
1獲利能力分析的重要性
1.1獲利能力的內(nèi)涵 ( 1 )
1.2獲利能力分析對不同利益主體具有重要性 ( 1 )
2.1對銷售獲利能力分析 ( 2 )
2.2對資產(chǎn)經(jīng)營獲利能力分析 ( 3 )
2.3對所有者投資獲利能力分析 ( 3 )
2.4對上市公司獲利能力分析 ( 3 )
3影響獲利能力的因素
3.1受營銷能力的影響 ( 5 )
3.2受收現(xiàn)能力的影響 ( 5 )
3.3降低成本能力影響 ( 5 )
3.4風(fēng)險控制管理能力 ( 6 )
4提高企業(yè)獲利能力的措施
4.1建立合理的籌資結(jié)構(gòu) ( 6 )
4.2增加收入控制成本 ( 7 )
4.3合理調(diào)整流動資產(chǎn)和非流動資產(chǎn)結(jié)構(gòu) ( 8 )
參考文獻 ( 9 )
致    謝 (10)