盈利能力问题分析——以国美电器为例摘要企业作为一个有生命的机体，盈利能力是企业赖以生存的最基本要求，它是生存力、发展力、创新力、应变力、凝聚力和承载力的基础和综合体现，也是竞争力强弱的首要标志。一个充满生机和活力的企业，必然是在同行中经济效益较好的企业。同时企业的盈利状况也是投资人进行投资决策是最基本和重要的判断依据，也是债权人准确评价企业的偿债能力、控制信贷风险的依据。所以无论是投资人、债权人还是企业经营管理人员，都日益重视企业的盈利能力分析。本论题就国美电器为例对其盈利能力的相关内容进行分析找出重找的问题并提出相应的对策，希望企业增强盈利能力，促进发展。关键词：盈利能力；营业收入；盈利状况AbstractAsalivingorganism,profitabilityisthemostbasicrequirementforthesurvivalofanenterprise.Itisthefoundationandcomprehensivemanifestationofsurvivability,development,innovation,resilience,cohesionandcarryingcapacity,anditisalsoacompetitiveforce.Firstsign.Acompanyfullofvitalityandvitalitymustbeacompanywithgoodeconomicbenefitsamongitspeers.Atthesametime,theprofitabilityoftheenterpriseisalsothemostbasicandimportantbasisforinvestorstomakeinvestmentdecisions,anditisalsothebasisforcreditorstoaccuratelyevaluatethecompany'sabilitytopaydebtsandcontrolcreditrisk.Therefore,whetheritisinvestors,creditorsorbusinessmanagers,thereisanincreasingemphasisontheanalysisofcorporateprofitability.ThisthesistakesGomaasanexampletoanalyzetherelevantcontentofitsprofitabilitytofindouttheproblemofrediscoveryandproposecorrespondingcountermeasures.Itishopedthatthecompanywillenhanceprofitabilityandpromotedevelopment.Keywords:profitability;operatingincome;profitabilityanalysis目录一、绪论.......................................................................1（一）企业盈利能力分析的重要意义.............................................1（二）企业盈利能力的影响因素.................................................1二、国美电器盈利能力分析.......................................................2（一）国美电器介绍...........................................................2（二）国美电器盈利能力现状...................................................3三、国美电器盈利能力存在的问题................................................7（一）主营业务竞争力不强.....................................................7（二）费用控制力度不够.......................................................7（三）利润对营业外收入依赖较大...............................................7四、国美电器盈利能力解决建议...................................................8（一）提高企业盈利能力的方式.................................................8（二）拓宽企业的盈利空间.....................................................8（三）建立偿债保障机制.......................................................8五、结论............................................................................................................................................10参考文献............................................................................................................................................11致谢....................................................................................................................................................12国美电器盈利能力分析一、绪论（一）企业盈利能力分析的重要意义企业的盈利能力，即企业利用各种经济资源赚取利润的能力，它是企业营销能力、获取现金能力、降低成本能力及回避风险能力等的综合体现，也是企业各环节经营结果的具体...
