I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持续性存在预算管理不合理、费用的管理控制不力和资产利用率低三方面主要问题，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，保障盈利能力的可持续性。关键词：上市公司；盈利能力；持续性IIIAbstractAt present， the rapid development of China's market economy， the issue of profitability of the company has been the focus of discussion， is a subject of concern. In recent years ， there have been serious financial frauds in China's Yinguangsha and other companies. As a result， the position of profitability in enterprises is extremely critical. One of the important goals of business management is profitability. The profitability of an enterprise refers to the ability of the enterprise to obtain profit ， and the profitability of the enterprise is relative. The stronger the profitability of the enterprise ， the more investment returns that the enterprise can bring to the business owner ， and the more profitable the company gets. More， but less. Through collecting and collating relevant information of listed companies ， the paper finds that there are three major problems in the continued profitability of listed companies: irrational budget management ， inefficient management of costs ， and low asset utilization rate. These measures are designed to address the above issues in order to help Listed companies optimize their business...
