题目：上海光明乳业有限公司盈利能力分析1摘要随着全球经济一体化步伐的加快，国内乳制品行业所面临的压力及挑战也是前所未有的。而且国内乳业的发展基点相比于其他发达国家是处于劣势的，近几年我国上市乳品企业的盈利能力也是逐年减弱。尤其是进入 21 世纪之后世界乳业每年的产奶量都以成倍速度增长，远比我国上市乳品企业的产奶量增长率高的多。企业盈利能力相关指标反映的是企业经营状况是否良好、资本结构是否合理、成本控制是否有效。所以，在强调食品安全的前提下，展开研究上市乳品企业的盈利能力对提高我国上市乳品企业的经济效益有着现实意义。本文综合应用了文献综述法、案例分析法等研究方法，在归纳总结了盈利能力相关理论的基础上，以光明乳业为例，希望本文的研究能够给光明乳业以及其他乳制品企业在盈利能力的改善方面提供一些参考意见。关键词：盈利能力；盈利能力分析；光明乳业2AbstractWith the acceleration of the pace of global economic integration, the pressure and challenges facing the domestic dairy industry are unprecedented. Moreover, the development basis of the domestic dairy industry is at a disadvantage compared to other developed countries. In recent years, the profitability of listed dairy companies in China has also weakened year by year. Especially after entering the 21st century, the annual milk production of the world's dairy industry has increased exponentially, which is much higher than the growth rate of milk production of listed dairy companies in China. Related indicators of corporate profitability reflect whether the company's operating conditions are good, its capital structure is reasonable, and its cost control is effective. Therefore, under the premise of emphasis on food safety, research on the profitability of listed dairy companies has practical significance for improving the economic benefits of listed dairy companies in China.This paper comprehensively applies research methods such as literature review method and case ana...
