摘要随着我国市场经济的不断发展，上市公司的数量逐渐增多。在当前市场竞争异常激烈的情况下，企业要想得到稳定长远的发展，必须拥有自己的核心竞争优势，而盈利能力的高低是评价企业核心竞争优势的重要指标之一。企业在某一经营阶段内获取利益的能力即为盈利能力，可用于评价企业该阶段的生产运营绩效。因此，盈利能力是企业内外部利益相关方都非常关注的问题，通过对财务报表进行有效的分析判断，不仅能使企业所有者了解本公司盈利能力的高低，而且也能够发现公司在经营方面所面临的风险和公司资产结构的运营情况。本文以桃李面包有限公司为例，从研究的背景和目的出发，对影响桃李面包有限公司盈利能力的内外部因素进行了分析，再通过比较分析的方法，结合公司的财务报表数据，从资产和收入等方面对公司的盈利指标进行了计算与分析，得出了公司在其生产和经营中存在的问题，并针对这些问题提出了解决对策，对桃李公司提升其盈利能力具有重要的指导意义。关键词：桃李面包；盈利能力；解决对策-I-AnalysisontheprofitabilityofTolyBreadCo.,Ltd.AndResearchonthepromotioncountermeasuresAbstractWiththecontinuousdevelopmentofChina'smarketeconomy,thenumberoflistedcompanieshasgraduallyincreased.Undertheconditionoffiercemarketcompetition,enterprisesmusthavetheirowncorecompetitiveadvantagesiftheywanttodevelopstablyandlong-term,andthelevelofprofitabilityisoneoftheimportantindexestoevaluatethecorecompetitiveadvantagesofenterprises.Profitabilityreferstoanenterpriseinacertainperiodoftimetoobtainprofits,themostdirectreflectionoftheenterpriseinacertainperiodofoperatingresults.Therefore,profitabilityisamatterofgreatconcerntobothinternalandexternalstakeholders.Througheffectiveanalysisandjudgmentoffinancialstatements,notonlycantheenterpriseownerknowthelevelofprofitabilityofthecompany,butalsocandiscovertheriskthatthecompanyfacesinthemanagementaspectandtheoperatingconditionofthecompany'sassetstructure.Inthispaper,takingTaoliBreadCo.,Ltd.asanexample,theinternalandexternalfactorsthataffecttheprofitabilityofTaoliBreadCo.,Ltd.areanalyzedfromthebackgroundandaimofthestudy,andthenthemethodofcomparativeanalysisisadopted,combiningwiththefinancialstatementdataofthecompany,thispapercalculatesandanalyzestheprofitindexofthecompanyfromtheaspectsofassetsandincome,obtainstheproblemsexistingintheproductionandoperationofthecompany,andadvancessomecountermeasuresforsolvingtheseproblems,itissignificanttoimprovetheprofitabilityofTaolicompany.KeyWords：TolyBread；Profitability；SolutionStrategy-II-目录摘要.....................................................................................................................................IAbstract..................................................................................................................................II一、绪论...............................................................................................................................1（一）研究背景............................................................................................................1（二）研究意义............................................................................................................1二、企业盈利能力的理论基础............................................................................................2（一）盈利分析的理论基础........................................................................................2（二）分析盈利能力的方法........................................................................................21...
