摘 要盈利能力是指一个公司赚取利润的能力，是评价公司前景非常重要的组成部分，是公司在运营过程中财务分析里的核心内容。社会人们对公司的盈利能力方面也是非常看重的。因此，公司若想要发展壮大，一定要发挥自己的盈利能力，持续盈利发展是公司在社会上的重要保障之一。此文通过凌源钢铁热电有限公司自 2017 年至 2019 年这三年的利润表、资产负债表等，运用销售净利率、资产净利率、营业利润率、成本费用利润率等相关的财务数据分析，发现其可能存在的财务问题，包括销售收益水平不高、成本与资产管控的不到位、资本结构不合理和盈利不够持续等问题，并针对这些问题对凌源钢铁热电有限公司的发展提出一些相关的建议与相关措施，希望可以通过扩大市场占有率、形成良好成本控制体系、提高产品竞争力和资产利用率来为公司的经营体系有进一步的优化，提高公司的销售收益水平，加大力度管理来实现盈利最大化，从而对公司的经济利益以及之后的发展形成良好的保障，提升自身的竞争力。关键词：盈利能力； 数据分析； 盈利能力指标； 市场占有率AbstractProfitability refers to the ability of an enterprise to earn profits, which is a very important part of evaluating the company's prospects and the core content of the company's financial analysis in the operation process. People also attach great importance to the profitability of the company. Therefore, if an enterprise wants to develop and grow, it must give full play to its profitability. Sustainable profit development is one of the important guarantees for the company in the society. Based on the profit statement and balance sheet of Lingyuan Iron and Steel Thermal Power Co., Ltd. for the three years from 2017 to 2019, this paper analyzes the relevant financial data such as sales net interest rate, asset net interest rate, operating profit rate, cost and expense profit rate, and finds out the possible financial problems, including low level of sales revenue, inadequate control of cost and asset, and inconsistent capital structure...
