摘 要随着我国经济的快速发展，企业只有获得利润才能在市场竞争中生存下来，企业的目标就是追求盈利。盈利能力可以反映企业在一定时期内盈利能力大小，企业在较长一段时期内的发展是否稳定，企业是否能够可持续的获取利润。企业只有拥有良好的盈利能力才能将企业价值最大化的展现出来。本文通过研究厦门外代国际货运有限公司自 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深入探析，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，厦门外代国际货运有限公司在盈利能力方面存在许多问题，其中包括销售盈利能力较低、成本费用投放较大、市场竞争力同行业相比较差，组织结构不够合理等问题。因此，针对企业所存在的问题提出有效的建议和措施，企业需要通过提高销售获利能力、加大力度管理企业的成本控制模式、提高市场竞争力和优化企业组织结构等方式提高盈利能力，帮助公司改善经营管理，充分利用现有资源，从而推动厦门外代国际货运有限公司的全面发展。关键词：盈利能力； 利润； 财务分析Abstract With the rapid development of China's economy, companies can only survive in the market competition when they obtain benefits. The goal of an enterprise is to pursue benefits. By analyzing the profitability of an enterprise, to a certain extent, it reflects whether the financial plan of the enterprise is reasonable. The profitability not only reflects the profitability of an enterprise in a period of time, at the same time, we can also see whether the development of the enterprise is stable over a long period of time and whether it can obtain continuous profits. Only when a company has good profitability can it maximize its value.By studying the balance sheet and profit statement of Xiamen International Freight Forwarding Co., Ltd. from 2017 to 2019, this paper makes an in-depth analysis of the profitability of Xiamen International Freight Forwarding Co., Ltd. through the use of the four...
