摘 要盈利能力就是一个企业赚取利润的能力，一般来说，公司的盈利能力是指正常的营业状况。盈利能力分析就是财务分析中的一项重要内容，盈利是企业经营的主要目标。我国乳业的发展落后于一些发达国家。在提倡产品优质的前提下，研究企业的盈利能力，对于提高企业的经济效益有现实意义。本文以伊利实业集团为研究对象，首先阐述了盈利能力分析的基础理论，在此基础上又介绍了伊利实业集团的财务环境现状，再结合公司近几年的财务报表对伊利实业集团盈利能力的主要指标进行了纵向分析；最后，找出企业在盈利能力中体现出的问题，使管理者及时做出判断，从而加强企业自身在同等行业的竞争能力，以使企业实现利润最大化。关键词：盈利能力；营业利润率；净资产收益率AbstractAs one of the most important business objectives of an enterprise, profitability is the basis for its development and profits. The development of China's dairy industry lags behind that of some developed countries.Under the premise of emphasizing food safety, it is of practical significance to study the profitability of enterprises to improve their economic benefits.Taking yili industrial group as the research object, this paper first expounds the basic theory of profitability analysis, and then introduces the status quo of the financial environment of yili industrial group. Then, based on the company's financial statements in recent years, it makes a longitudinal analysis of the main indicators of the profitability of yili industrial group.Finally, find out the problems reflected in the profitability of the enterprise, so that the management can make a timely judgment, so as to enhance the competitiveness of the enterprise in the same industry, in order to maximize the profit of the enterprise.Key words: Profitability; Operating margin; Return on equity目 录引 言......................................................................................................................................
