摘 要中小企业能够生存和发展至关重要的一点，就是企业有盈利能力，企业只有盈利才能继续发展。通过探索企业的盈利能力，很容易把握企业业绩和管理水平的情况，使管理者做出更科学的决策，使企业的平均规模处于更合理的状态。首先，本文介绍了盈利能力的含义、指标以及研究盈利能力的意义。其次，介绍了沈阳首正会计服务有限公司的概况，然后全面的分析 2107-2019年的资产负债表、利润表进行股东权益报酬率等盈利能力指标的分析。再与同行业的近几年各项指标进行比较分析，最后根据分析发现了企业主要存在成本利用率低、销售获利能力低、业务质量不高等盈利能力方面存在的问题，提出了企业更应该加强创新，给客户带来必须选择沈阳首正会计服务有限公司的理由，及时开发新产品，更好的满足用户的需求。必须注重企业的会计人员的业务能力，服务型企业能不能留住客户很重要的一点就是给客户提供的业务，所以从业人员必须钻研业务、提高技能，给客户带来更好的体验。关键词：盈利能力； 中小企业； 数据分析 AbstractThe most important point for an enterprise to survive is that it has the ability to make profits. Only by making profits can an enterprise continue to develop. By exploring the profitability of an enterprise, it is easy to grasp the performance and management level of the enterprise, so that managers can make more scientific decisions and the average size of the enterprise is in a more reasonable state.First of all, this paper introduced the meaning of profitability, profitability indicators and research significance. Secondly, it introduces the general situation of Shenyang Shouzheng Accounting Service Co., Ltd., and then makes a comprehensive analysis of the balance sheet and income statement from 2107 to 2019 to analyze the profitability indicators such as the return rate of shareholders' equity. After comparing and analyzing various indexes of the same industry in recent years, finally, according to the analysis, it is found that enterprises mainly have problems in profita...
