目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 盈利能力相关概述及理论基础............................................................................31.1 盈利能力分析概述.....................................................................................31.2 盈利能力分析的意义.................................................................................31.3 盈利能力分析的目的.................................................................................31.4 盈利能力分析的方法.................................................................................42 S 股份有限公司的盈利现状.................................................................................62.1 基本盈利情况.............................................................................................62.2 盈利模式.....................................................................................................73 S 股份有限公司盈利能力的影响因素计算及分析.............................................83.1 受营销能力的影响.....................................................................................83.2 受收现能力的影响...................................................................................123.3 受降低成本能力的影响...........................................................................164 S 股份有限公司盈利能力存在的主要问题.......................................................204.1 发展战略失衡，导致业务发展不均衡盈利效果减弱...........................204.2 回款制度不完善，导致现金流压力大...................................................204.3 成本费用控制粗糙，导致净利润下降.................................................
