摘 要企业的盈利分析能力十分的重要，债权人需要通过盈利状况分析来评估企业的偿债能力，来控制自己的财务风险；也是投资人判断该企业是否值得长期投资的重要依据。企业的盈利能力还是衡量企业经营状况的重要指标。企业的盈利能力往往是根据企业的财务报表分析，计算，评估出来的。财务报表分析往往能反映出企业的上一年度生产经营的总结，并为使用者为下一年度企业生产经营作出计划时提供重要参考。本次是对怡然工艺品有限公司 2017 年、2018 年、2019 年度财务报表盈利能力分析。本文通过分析怡然工艺品有限公司反映盈利能力的各项指标,评价该公司过去以及现在的经营成果、财务状况等盈利能力，了解该公司过去的经营业绩，衡量公司目前的财务状况并且预测公司未来的发展趋势，对企业的盈利能力可持续发展的理念树立具备主要的指导意义。关键词：盈利能力；财务指标；财务报表AbstractThe profitability analysis ability of the enterprise is very important, the creditor needs to evaluate the solvency of the enterprise through the profit situation analysis to control its own financial risk; it is also an important basis for investors to judge whether the enterprise is worth long-term investment. The profitability of enterprises is also an important index to measure the operating conditions of enterprises. The profitability of an enterprise is often based on the analysis, calculation and evaluation of the financial statements of the enterprise. The analysis of financial statements can often reflect the summary of the production and operation of the enterprise in the previous year, and provide important reference for users to make plans for the production and operation of the enterprise in the next year. This is for Yi Ran Crafts Co. Ltd .201 7 years ,2018,2019 financial statements profitability analysis. This paper analyzes the indicators of profitability of Yi Ran Crafts Co., Ltd., evaluates the company's past and present operating results, financial situation a...
