摘 要伴随着市场经济发展的速度不断加快，企业内部治理的难度不断增加，所以企业想要实现可持续发展就需要对财务数据给予充分分析，才能够制定出较为完善的战略决策。本文通过研究石油化工助剂有限公司自 2016 年到 2018 年三年的资产负债表、利润表，有效利用销售毛利率、成本费用利润率、销售净利率和净资产收益率对公司具备的盈利能力给予充分分析，对企业各项盈利指标的状况有了清晰的了解。分析的结果显示，石油化工助剂有限公司在盈利能力方面存在较大问题，包括销售盈利能力较低、成本费用投放相对同行业较高、企业炼油技术较落后等问题。因此，针对公司所存在的问题提出有效的建议和措施，公司需通过提高销售获利能力、降低炼油成本、创新市场营销模式等方式提高自身的盈利能力，从而可以对企业的经济效益、发展规模形成一个良好的保障，形成一个科学完整的盈利能力指标体系，也对企业的可持续发展具有重要意义。关键词：国际化； 盈利能力； 石油企业； 持续发展AbstractWith the reform and development of the market economy, internal management has become increasingly complex.Therefore, if enterprises want to develop stably, they must analyze with the help of financial data to make correct strategic decisions.By studying the balance sheet and profit statement of Panjin Yidong petrochemical additives Co., Ltd. from 2016 to 2018, this paper makes a deep analysis of the company's profitability by using four profitability indicators, i.e. sales gross profit rate, cost profit rate, sales net interest rate and return on net assets, so as to have a clear understanding of the status of various profitability indicators of the company. The analysis results show that Panjin Yidong petrochemical additives Co., Ltd. has big problems in profitability, including low sales profitability, relatively high cost investment in the same industry, and backward refining technology. We submitted valid proposals and measures to the company's current problems.The company needs to improve its own pr...
