摘 要盈利能力通常是指一个企业在一定时期内赚取利润的能力，保持自己的良好的盈利能力盈利能力，是一个企业不断发展壮大必要条件，盈利能力的稳定性也是一个企业在激烈的市场竞争中得以生存的基石。本文主要通过研究 A 公司自 2017 年到 2019 年这三年的资产负债表、利润表以及现金流量表，运用销售净利率、股东权益报酬率、盈利现金比率、成本费用利润率这四项盈利能力指标对该公司近三年的盈利能力进行了探究，对企业的盈利状况变化情况有了一定了解。分析的结果显示，A 公司在盈利能力方面存在一些问题，主要问题包括销售获利能力下降、资本结构不够合理、现金保障程度低下与成本费用投放较大等，导致盈利能力不足。针对公司所存在的问题本文也提出了有效的建议和措施，建议公司需通过提高销售获利能力、创新市场营销战略、提高企业现金保障能力、加强企业成本管理的方式提高自身的盈利能力，从而可以对企业的经济效益、发展规模形成一个良好的保障，形成一个科学完整的盈利能力指标体系，对企业的可持续发展也具有重要意义。关键词：盈利能力； 财务分析； 经营业绩AbstractProfitability usually refers to the ability of an enterprise to earn profits in a certain period of time and maintain its own good profitability. Profitability is a necessary condition for the continuous development and growth of an enterprise.The stability of profitability is also the cornerstone for an enterprise to survive in the fierce market competition. In this study, the company through these three years from 2017 to 2019 of the balance sheet, income statement and statement of cash flows, using the sales net interest rate, return on equity, profit, cash ratio, cost, profit margin the four measures of profitability of the company nearly three years of profitability has carried on the exploration, changes to the enterprise profit had certain understanding. The results show that there are some problems in the profitability of Starbucks, including the decrease in the profitability of sales, the unreasonable capital s...
