浅谈企业获利能力分析体系.doc

浅谈企业获利能力分析体系


  摘  要
   随着经济全球化进程的不断加速，我国经济建设进入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，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通过企业的获利能力来反映。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获利能力。因为企业获利能力的大小，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获利能力进行分析，从获利能力的内涵，及对不同利益主体的重要性出发，结合泰安鲁润股份有限公司的具体实例对该企业销售获利能力、资产经营获利能力、资本经营获利能力以及上市公司盈利能力进行分析，然后对影响企业获利能力的因素进行探讨，阐述了企业外部环境、产品销售情况、应收账款、财务报表数据和现有比率分析体制对获利能力的影响。最后，为了使企业获得更多的利润，笔者认为可以采取一系列有效措施，如加强销售，提高企业资金利用水平，解决应收账款过大的问题，完善企业财务报表、完善获利能力比率分析体制等。
【关键词】获利能力     财务比率分析     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    录
前言
1获利能力分析的重要性
1.1获利能力的内涵 ( 1 )
1.2获利能力分析对不同利益主体具有重要性 ( 1 )
2.1对销售获利能力分析 ( 2 )
2.2对资产经营获利能力分析 ( 3 )
2.3对所有者投资获利能力分析 ( 3 )
2.4对上市公司获利能力分析 ( 3 )
3影响获利能力的因素
3.1受营销能力的影响 ( 5 )
3.2受收现能力的影响 ( 5 )
3.3降低成本能力影响 ( 5 )
3.4风险控制管理能力 ( 6 )
4提高企业获利能力的措施
4.1建立合理的筹资结构 ( 6 )
4.2增加收入控制成本 ( 7 )
4.3合理调整流动资产和非流动资产结构 ( 8 )
参考文献 ( 9 )
致    谢 (10)