毕业论文（20__届）制造型企业盈利能力分析I摘要现代财务分析的发展导源于资本市场的发展与企业内部财务活动的复杂化，其是运用财务报表数据对企业过去的财务状况和经营成果及未来前景所进行的剖析和评价。企业经营管理者、投资者、债权人等企业内外部利益相关者都因为各自不同的目的而对财务报表进行分析，由此产生了偿债能力分析、盈利能力分析、营运能力分析等。随着市场经济的快速发展，盈利能力分析已变得越来越重要，它不但体现出企业的出发点和归宿，而且有助于其他目标的实现，因此，盈利能力分析是企业财务分析的重点。做好企业盈利能力的分析工作，无论对企业内部还是企业外部都有十分的重要意义。不论是投资者、债权人还是企业经营管理者，都日渐重视对企业盈利能力的分析，这一指标也越来越引起有关各方的高度关注。本文以德华兔宝宝装饰新材股份有限公司为例，通过对盈利能力相关概念的说明，明确盈利能力的定义和特征，并以兔宝宝近5年的财务数据对盈利能力进行分析，剖析德华兔宝宝装饰新材股份有限公司在盈利能力方面存在的问题，并提出提高盈利能力的措施。关键词：制造业；盈利能力；分析IIAbstractThedevelopmentofmodernfinancialanalysisinoriginatedfromthedevelopmentofcapitalmarketandinternalfinancialactivities,itsuseofcomplicatedfinancialstatementsforenterprisepastdatafinancialpositionandoperatingresultsandfutureprospectforanalysisandevaluation.Enterprisemanagers,investors,creditorsofinternalandexternalstakeholderssuchenterprisefinancialstatementanalysishavedifferentpurpose,whichhasproducedsolvencyanalysis,profitabilityanalysis,operationabilityanalysis,etc.Alongwiththerapiddevelopmentofmarketeconomy,profitabilityanalysisbecomesmoreandmoreimportant.Profitabilityanalysisisthekeyenterprisefinancialanalysis,notonlyembodiesthestartingpointandend-resultofenterprises,butalsohelpothertargets.Theprofitmaximization,thisisthemostmainbusinessefficiencyhighlogo.Anenterprise'sprofitlevel,istheenterprisemanagement,isthemaintargetpursuittomeasuretheoperatingperformanceandoperationresultsoftheimportantindicator;Issocertaininvestorsinvestmentreturnsimportantparameters.Investorsforinvestmentdecisions,isthefirstconsideration,whereinvestmentfavorable.Whoeverinvestmentquickeffect,capitalrecoveryquickly,canwithminimalinvestmentgetthemoreprofitproject,areinvestorsofdestination.Thecreditorsalsoshouldpasstoenterpriseprofitabilityanalysistoevaluatethedebtsoftheenterprisetoitscapacity,reducecreditrisk.So,completestheenterpriseprofitabilityanalysiswork,whetherofenterpriseinternalorexternalenterprisesareveryimportantsignificance.Whetherinvestors,creditorsorenterprisemanagers,allgrowingemphasisonenterpriseprofitabilityanalysis,thisindicatoralsoattractingincreasingattentionofallpartiesconcerned.Keywords:Manufacturing；Profitability；AnalysisII目录1相关概念的理论界定.............................................................................................11.1盈利能力的涵义...........................................................................................11.2盈利能力分析目的.......................................................................................11.3盈利能力的结构分析...................................................................................21.3.1盈利收支结构分析............................................................................21.3.2盈利各形成要素结构分析................................................................31.4盈利能力比率分析.......................................................................................31.4...
