摘要本文所进行的财务能力分析注意资料的支撑和数据的支持,所研究的财务能力基于负债、利润、资金流以及股权所有权等相关数据的报表,能够起到推动企业发展的作用。并且对于企业的营运、偿债和盈利能力也有着一定的影响作用。而盈利能力作为展现企业盈利能力和发展能力最为直观的能力之一,本文也进行了相关的概述和研究,从盈利能的定义及相关理论作为引,介绍了盈利能力分析的概念和重要性,在此基础上进行了阳光电源公司的具体研究,包括了收入,利润空间等方面。并且对阳光电源的相关问题进行揭露,并且在问题的暴露和实践和理论的支持上进行相关改进建议的提出。文章结尾提出相关结论,以其财务报表为基础,通过相关指标的计算和分析,并结合相关行业的相关指标,综合评价阳光电源公司近年来的盈利能力和盈利质量,并针对研究结论以及近年来的新形势、新政策,提出有利于阳光电源发展的相应建议。关键词:盈利能力,财务报表,企业收益数额,阳光电源AbstractTheanalysisofenterprisefinancialcapabilityisbasedontheaccountinginformationsuchasthefinancialreportoftheenterprise.Itisamethodtoanalyzeandevaluatetheprofitability,management,developmentandsolvencyofenterprises.Profitabilityreferstotheabilityofanenterprisetoobtainprofits,alsoknownasthepotentialofcapitalorcapitalincrementofenterprises,whichisacomprehensiveexpressionoftheproductionandoperationeffectsofvarioussectors.Itusuallyshowstheamountandlevelofenterpriseincomeinacertainperiod.Profitistheinvestmentincomeoftheenterprise,thenationalfiscaltax,thecreditor'sinterest,andtheperformanceofthebusinessoperatorsandthemanagementefficiency.Howtoevaluatetheprofitsoflistedcompaniescorrectlyandimpartiallyisthekeycontentofthefinancialanalysis,andalsothebasicbasisforallthestakeholderstomakethecorrectfinancialdecisions.ThegoodprofitabilityofthecompanyisthebasicwayandguaranteetomaximizethevalueoftheenterpriseandmaximizethewealthoftheEast..Therefore,theanalysisofenterpriseprofitabilityisveryimportant.Thispapertakessunshinepowercompanyastheresearchobject,basedonitsfinancialstatements,throughthecalculationandanalysisofrelevantindexes,andcombinedwithrelatedindustryrelatedindexes,comprehensivelyevaluatetheprofitabilityandprofitqualityofsunshinepowercompanyinrecentyears,andputforwardtheresearchconclusionsandthenewsituationandnewpolicyinrecentyears.Itisbeneficialtothedevelopmentofsunlightpowersupply.Keywords:profitability,financialstatements,grossearnings,sunshinepower目录摘要............................................................................................................................2Abstract........................................................................................................................31绪论...........................................................................................................................51.1研究背景及意义.............................................................................................51.2相关研究文献述评.........................................................................................61.3研究方法.........................................................................................................61.3.1调查法...................................................................................................61.3.2文献研究法...........................................................................................71.3.3定量分析法...........................................................................................71.3.4定...