摘 要盈利能力分析是各个企业财务分析最重要、最核心的内容，分析时一定要客观且准确。企业经营业绩的高低完全可以反映出企业盈利能力的水平。因此，如果一个企业想要持续稳定健康发展，就一定要保持自己的持续盈利能力，持续盈利能力的稳定性是一个企业在激烈的市场竞争中存活的最有效保证。盈利能力是一个企业能否长期经营存活下去的前提，盈利能力持续稳定发展也是每个企业的目标。因此对企业盈利能力进行分析，发现其中的问题，然后解决问题，有利于企业的长久发展。本文通过研究某木业有限公司近三年资产负债表、利润表去计算各种指标，对企业各项盈利指标的状况有清晰的了解，对该公司的盈利能力进行深入分析，以实现企业可以获取更多利润和企业稳定可持续发展的目标。从分析结果看出了某木业有限公司在盈利能力方面存在的问题，主要包括应收账款效率低下、成本费用较高、企业资本结构不合理等。因此，针对该企业所存在的这一系列问题提出可行性解决措施和建议，以供企业参考。关键词：盈利能力； 生产成本； 市场份额 AbstractProfitability analysis is the most important and core content of financial analysis of each enterprise, which must be objective and accurate. The profitability of the enterprise can finally be reflected by the business performance of the enterprise. Therefore, if an enterprise wants to achieve sustainable and stable development, it must maintain its sustained profitability. The stability of sustained profitability is the most effective guarantee for an enterprise to survive in the fierce market competition. Profitability is not only the premise of long-term and sustainable operation, but also the goal of every enterprise. Therefore, it is conducive to the long-term development of the enterprise to analyze the profitability of the enterprise, find out the problems, and then solve the problems.By studying the balance sheet and income statement of yilong wood industry co., ltd. in the past three years, this paper calculates various indicators, has a clear understanding...
