摘 要石油作为一项重要的战略能源，与世界经济发展紧密相连。近年来，由于石油价格波动日益剧烈，导致国际原油价格总体呈下降趋势；天然气及加工产品也受到影响；呈持续下降，使得石油企业的利润达成受到显著的影响，企业的盈利能力是否得到保障与企业的收益达成情况紧密相关。本研究基于对数据的收集，在此基础上分别计算出沈阳采油厂 2017 年到 2019 年间的净资产收益率、总资产报酬率、利润率，利用这三个指标对其盈利能力做到全面的分析，通过对沈阳采油厂的经营管理中出现的问题进行分析，提出了对沈阳采油厂的财务结构进行改善，使沈阳采油厂的经营水平得以有效提升，进而使公司的盈利能力提高的建议，旨在推动沈阳采油厂的长远发展。本文共分为四节，首先对研究的背景、意义及学术界的现有研究成果做归纳；继而对盈利能力的概念、意义进行概述；立足于石油行业的发展现状，并以沈阳采油厂作为重点分析对象，对其盈利能力进行分析，总结出沈阳采油厂在技术水平、受国际影响大、财务工作者意识不足以及内部管理存在缺失四个层面的不足，并针对性的提出对策，希望能够提高其盈利能力也为中国其他石油业企业的发展提供借鉴和参考。关键词：石油行业； 盈利能力； 盈利能力指标Abstract As an important strategic energy, oil is closely related to the development of the world economy. In recent years, due to the increasingly violent fluctuations in oil prices, the international price of crude oil shows an overall downward trend; natural gas and processed products are also affected; it continues to decline, which has a significant impact on the profits of oil enterprises. whether the profitability of the enterprise is guaranteed or not is closely related to the achievement of the income of the enterprise. Based on the collection of data, this study calculates the return on net assets, return on total assets and profit margin of Shenyang Oil production Plant from 2017 to 2019, and makes a comprehensive analysis of its profitability by using these three indicators. through the analysis of the problems in the operation...
