摘 要盈利能力是指企业在一定时期内获取利润的能力。企业的盈利能力主要是通过企业本身的经营业绩的好坏进行反映。因此，企业如果想要稳步发展，就一定要确保自己的盈利能力是平稳上升状态，一个企业的盈利能力是否稳定是证明企业在激烈的市场竞争中存活的最有效保证。本文通过研究锦州市同盛企业管理有限公司自 2017 年到 2019 年三年的资产负债表、利润表，运用销售毛利率、成本费用利润率、销售净利率、净资产收益率这四项盈利能力指标对该公司的盈利能力进行数据探析，对企业各项盈利指标的状况有了清晰的了解。分析的结果显示，锦州市同盛企业管理有限公司的盈利能力方面出现较大问题，主要包括销售盈利能力偏低、成本费用使用与同行业比相对较高、对企业资本结构的制定不够合理等问题。因此，针对公司所存在的问题提出有效的建议和措施，公司则需通过提高销售获利能力、完善管理企业的成本控制模式、创新市场营销模式等方式提高自身的盈利能力，从而可以对企业的经济效益、发展规模形成一个良好的保障，形成一个科学完整的盈利能力指标体系，也对企业的可持续发展具有重要意义。关键词：盈利能力； 盈利能力指标； 数据分析Abstract Profitability refers to the ability of an enterprise to obtain profits in a certain period of time. The profitability of an enterprise is mainly reflected by its own business performance. Therefore, if an enterprise wants to develop steadily, it must ensure that its profitability is rising steadily. Whether the profitability of an enterprise is stable or not is the most effective guarantee for the survival of an enterprise in the fierce market competition. By studying the balance sheet and profit statement of Jinzhou Tongsheng Enterprise Management Co., Ltd. from 2017 to 2019, this paper makes a data analysis of the company's profitability by using the four profitability indicators of gross sales rate, cost profit rate, net sales rate and return on net assets, and has a clear understanding of the status of various profitability indicators of the company. The results show...
