上市公司盈利能力存在问题分析Analysisontheproblemsoftheprofitabilityofthelistedcompanies摘要目前我国市场经济快速发展阶段，关于公司的盈利问题一直处于讨论的热点焦点，是一个受人关注的话题。近些年我国的银广厦等企业出现了的严重的财务舞弊情况，由此可见，因此盈利能力在企业中的地位极其关键，企业经营管理的重要目标之一是盈利。企业的盈利能力是指企业获取利润的能力，企业的盈利能力具有相对性，企业的盈利能力越强，则代表企业能够给企业主们带来的投资回报越多，企业获取的盈利也就越多，反之就越少。本文通过对上市公司相关资料的收集和整理，发现上市公司盈利能力在预算管理、费用的管理控制和资产利用率三方面存在主要问题，针对以上问题提出相关解决措施，以期帮助上市公司优化经营管理方式，保障盈利能力。关键词：上市公司；盈利能力AbstractAtpresent，therapiddevelopmentofChina'smarketeconomy，theissueofprofitabilityofthecompanyhasbeenthefocusofdiscussion，isasubjectofconcern.Inrecentyears，therehavebeenseriousfinancialfraudsinChina'sYinguangshaandothercompanies.Asaresult，thepositionofprofitabilityinenterprisesisextremelycritical.Oneoftheimportantgoalsofbusinessmanagementisprofitability.Theprofitabilityofanenterprisereferstotheabilityoftheenterprisetoobtainprofit，andtheprofitabilityoftheenterpriseisrelative.Thestrongertheprofitabilityoftheenterprise，themoreinvestmentreturnsthattheenterprisecanbringtothebusinessowner，andthemoreprofitablethecompanygets.More，butless.Throughcollectingandcollatingrelevantinformationoflistedcompanies，thepaperfindsthattherearethreemajorproblemsinthecontinuedprofitabilityoflistedcompanies:irrationalbudgetmanagement，inefficientmanagementofcosts，andlowassetutilizationrate.ThesemeasuresaredesignedtoaddresstheaboveissuesinordertohelpListedcompaniesoptimizetheirbusinessmanagementmethodstoensurethesustainabilityofprofitability.Keywords:listedcompany;profitability目录摘要.......................................................................................................................................IAbstract....................................................................................................................................II第1章绪论............................................................................................................................1第1节研究意义................................................................................................................1第2节国内外研究现状....................................................................................................1第3节研究内容................................................................................................................2第4节研究方法................................................................................................................2第2章上市公司盈利能力持续性概述................................................................................3第1节上市公司概念........................................................................................................3第2节企业盈利能力持续性的概念................................................................................3第3节上市公司评价指标................................................................................................4第3章上市公司盈利能力的问题分析................................................................................6第1节预算管理方式...........................................
