摘 要一个企业在一定时期内赚取利润的能力就是企业的盈利能力。并且它也是管理者发现企业存在问题的一种检测标准。企业的盈利能力最终都可以通过企业经营业绩的好坏来进行反映。因此，一个企业如果想要健康且稳定发展的话，就一定要保持自己的持续盈利能力，要保证其稳定性是整个企业在千变万化的市场竞争中活下来的最有效保证。本文通过研究某电子有限公司自 2017 年到 2019 年的资产负债表和利润表，通过对销售毛利率、销售净利率、净利润增长率、净资产收益率这四项指标的深入分析来反映该公司的盈利能力，对企业各项盈利指标的状况进行深入的了解。通过分析数据可以看出某电子有限公司盈利能力方面存在很多问题，包括成本费用较高、忽视资本结构对盈利能力的影响、公司的营业利润较低和市场竞争激烈，缺乏创新意识这些问题。所以，针对这些问题提出来一些建议，公司需要加强成本费用的掌控、进一步优化企业结构并且努力加强技术创新以适应市场环境，还需要采用积极的营销策略。从而提高企业的盈利能力，并且保持企业的可持续发展。关键词：盈利能力； 分析指标； 企业指标； AbstractThe ability of an enterprise to earn profits in a certain period of time is the profitability of the enterprise. At the same time, it is also a test standard for managers to find problems in enterprises. The profitability of an enterprise can be reflected by its business performance. Therefore, if an enterprise wants to develop healthily and stably, it must maintain its sustainable profitability. To ensure its stability is the most effective guarantee for the whole enterprise to survive in the ever-changing market competition. This paper studies the balance sheet and profit statement of Tianjin Delong Electronics Co., Ltd. from 2017 to 2019, reflects the profitability of the company through in-depth analysis of the four indicators of gross sales rate, net sales rate, net profit growth rate and return on net assets, and deeply understands the status of various profit indicators of the company. Through the analys...
