I摘要：二十一世纪的经济正在快速发展，企业的经济规则和企业之间的竞争更加激烈。企业的一个重要指标是盈利能力，企业利润水平直接影响企业的生存和发展。盈利能力是指企业在一定时期内获取利润的能力,是企业的主要经营目标,企业的投资者、债权人及经营管理者,都非常关心企业的盈利能力。盈利能力分析,即通过相应的盈利能力指标和财务分析方法,对企业的营业收入、成本费用、盈利结构及趋势进行分析,形成对企业盈利能力的综合评价,它对于投资者、债权方、经营者等报表使用者都极其重要。文章将基于企业财务数据分析的角度，首先对长城汽车行业背景和基本情况进行分析，通过对长城公司2016年-2018年的财务数据进行分析，分析长城汽车盈利能力所存在的问题，发现长城汽车企业资产质量较低、企业主营业务成长缓慢、社会环境的影响、盈利模式单一。针对于此，长城汽车企业应该建立完善的公司内部控制体系、增强企业核心竞争力、开发新型汽车、多元化经营增加盈利渠道。希望文章的结果能够促进长城汽车长久的发展。关键词：长城汽车；盈利能力；营业利润IIAbstract:Theeconomyofthe21stcenturyisdevelopingrapidly,theeconomicrulesofenterprisesandthecompetitionamongenterprisesaremoreintense.Animportantindicatorofanenterpriseisitsprofitability.Thelevelofcorporateprofitdirectlyaffectsitssurvivalanddevelopment.Profitabilityreferstotheabilityofanenterprisetomakeprofitsinacertainperiod.Itisthemainbusinessgoalofanenterprise.Investors,creditorsandmanagersofanenterpriseallcareabouttheprofitabilityoftheenterprise.Profitabilityanalysis,thatis,throughthecorrespondingprofitabilityindicatorsandfinancialanalysismethods,theenterprise'soperatingincome,cost,profitstructureandtrendanalysis,theformationofacomprehensiveevaluationofenterpriseprofitability,itisextremelyimportantforinvestors,creditors,operatorsandotherusersofstatements.Willbebasedontheperspectiveofenterprisefinancialdataanalysis,thispaperfirstanalyzestheGreatWallautomobileindustrybackgroundandbasicsituation,andthentotheGreatWallmotorcompanyattheindustrylevelofprofitabilityanalysisofhorizontalandverticalanalysisofthechangeofthecompanyinthepasttwoyears,afterthemarketdownturnin2009-2015,theglobaleconomyremainrecoverysince2015,themomentumofeconomicgrowthincreasedgradually,graduallyimprovetheprofitabilityoftheGreatWall's.Companyreturnonequity,totalreturnonassets,assetturnover,returnonequity,netinterestrateonsalesandgrossmargin,etc.Acomparativeanalysiswithdatafromdongfengmotor,changanmotorandsaicmotorhelpsinvestorsbetterunderstandGreatWall'sprofitability.Secondly,throughacomprehensiveanalysis,dupontanalysistakesroeasthecoreandcombinesvariousprofitabilityindexesforanalysistoformacompleteindicatorsystemofGreatWallmotor'sprofitability.Inthecontextof"OneBeltAndOneRoad",measurestoimproveprofitability,suchasincreasingrevenue,reducingcosts,andcorrectlyapplyingnationalpolicies,areproposed.Keywords:GreatWallmotor;Profitability;OperatingprofitIII目录绪论....................................................................11盈利能力理论概述......................................................21.1盈利能力的基本概念..............................................21.2盈利能力的特点及影响因素........................................21.3盈利能力分析的目的与方法........................................32长城汽车盈利能力现状..................................................42.1汽车行业现状....................................................42.2长城汽车公司简介................................................42.3长城公司经营情况.....................
