摘要随着时代的不断进步，市场经济体系正以惊人的速度不断发展和完善，财务工作的价值日益显著，它在企业日常经营活动中的作用也越来越强大。财务分析的作用体现在内部和外部两个方面，如：内部生产经营管理，外部投资、贷款决策等。通过对企业盈利能力的分析评估，可以有效评价企业的生存和发展程度。分析该指标的目的是为了企业更好的开展管理战略和生存发展，因此学会分析企业盈利能力对企业管理层来说显得愈发重要。本文以企业财务管理和盈利能力分析的有关理论和研究方法为依据，主要对江苏晨光偶联剂有限公司近三年的盈利能力进行剖析，以了解江苏晨光偶联剂有限公司的财务状况本文的创新点在于对化工企业的盈利能力做出详细的分析，在完成上述分析后，客观全面地反映出整个企业的财务状况及其经营成果，更全面完善地体现出盈利的质量，并对中国中小企业经营活动的开展提出建议。本文主要分为五个章节，介绍了盈利能力的研究背景、相关理论基础、公司存在的问题及解决方法，最后进行总结。关键词：中小企业；盈利能力分析；财务状况AbstractWiththecontinuousprogressofthetimes,themarketeconomysystemisdevelopingandperfectingatanalarmingspeed.Thevalueoffinancialworkisbecomingincreasinglysignificant,anditsroleinthedailybusinessactivitiesofenterprisesisbecomingmoreandmorepowerful.Thefunctionoffinancialanalysisisembodiedininternalandexternalaspects,suchasinternalproductionandmanagement,externalinvestment,loandecision-makingandsoon.Throughtheanalysisandevaluationoftheprofitabilityofenterprises,thesurvivalanddevelopmentofenterprisescanbeeffectivelyevaluated.Thepurposeofanalyzingthisindexistobetterdevelopmanagementstrategyandsurvivalanddevelopmentofenterprises.Therefore,itismoreandmoreimportantforenterprisemanagementtolearntoanalyzetheprofitabilityofenterprises.Basedonthetheoriesandresearchmethodsofenterprisefinancialmanagementandprofitabilityanalysis,thispapermainlyanalyzedtheprofitabilityofJiangsuChenguangCouplingAgentCo.,Ltd.inrecentthreeyears,inordertounderstandthefinancialsituationofJiangsuChenguangCouplingAgentCo.,Ltd.Theinnovativepointofthispaperistomakeadetailedanalysisoftheprofitabilityofchemicalenterprises.Aftercompletingtheaboveanalysis,itobjectivelyandcomprehensivelyreflectsthefinancialsituationandoperatingresultsofthewholeenterprise,reflectsthequalityofprofitabilitymorecomprehensivelyandperfectly,andputsforwardsuggestionsforthedevelopmentofthebusinessactivitiesofsmallandmedium-sizedenterprisesinChina.Thispaperismainlydividedintofivechapters.Itintroducestheresearchbackgroundofprofitability,thetheoreticalbasis,thecompany'sproblemsandsolutions,andfinallysummarizesthem.Keywords:Smallandmedium-sizedenterprises;ProfitabilityAnalysis；Financialcondition目录摘要.........................................................................................................................................IAbstract......................................................................................................................................II目录.........................................................................................................................................III第1章绪论...............................................................................................................................11.1研究背景及意义...................................................................................................................................11.2研究的内容和方法.........................................................................
