摘 要改革开放以后,中国国民经济发展迅速,国家经济进入发展新纪元。人民物质生活相继提高,家具制造业盛行,随着快速增长变化的就是作为原材料的建材业,越来越多的中小企业向建材业发展前进,伴随而来的是激烈的角逐竞争,同时也给建材业带来了质量参差、材料管控、垃圾排放、污染环境问题。在这激烈的竞争中,很多中小企业面临倒闭和整改,汇源东亿鑫建材有限公司能在此中发展长青,这是一个值得研究的问题。获取最大的利润是大多数企业经营发展的最终目的,而盈利能力是体现企业获取利润最大化的最重要指标之一。企业通常用盈利能力来衡量企业在一定时期内的盈利水平。本文共分为四大部分,第一部分为相关理论概述,主要是对盈利能力的概念、分析方法等进行解析;第二部分首先介绍了汇源东亿鑫建材有限公司的基本情况,然后是通过杜邦分析法分析汇源东亿鑫建材有限公司的盈利能力;再针对该公司的具体情况,提出影响公司盈利能力的具体问题;最后是结合企业的具体情况,提出解决对策及建议。希望通过文章的阐述使其在市场竞争很激烈的今天,仍然能在行业内占据主导地位。关键词:盈利能力;盈利能力指标;数据分析AbstractAfter the reform and opening up, China's national economy has developed quickly, and the national economy has entered a new era of development 。 People's material life has been improved one after another, and furniture manufacturing industry is in vogue. With the fast growth and change of building materials industry as raw materials, more and more small and middle-sized enterprises are moving forward to building materials industry, accompanied by fierce competition, which also brings quality reference, material control, waste discharge and environmental pollution problems to building materials industry. In this fierce competition, many small and medium-sized enterprises face closure and rectification. Huiyuan dongyixin building materials Co., Ltd. can develop forever in this area, which is a problem worthy of study.The ultimate goal of most enterprises' operation and development is to obtain the...