目录1.绪论..........................................................................................................................................21.1论文选题背景...................................................................................................................21.2论文选题的目的与意义...................................................................................................31.3论文研究内容与框架.......................................................................................................32．相关理论概述.......................................................................................................................42.1选取研究方法的原因.......................................................................................................42.2盈利能力...........................................................................................................................42.2.1盈利能力的概述.........................................................................................................42.2.2影响企业盈利能力的因素.........................................................................................52.3营运能力...........................................................................................................................72.3.1营运能力的概述.........................................................................................................72.3.2营运能力分析的内容.................................................................................................72.3.3企业营运能力分析的目的.........................................................................................83．石油行业与企业介绍...........................................................................................................93.1石油行业概述及现状.......................................................................................................93.2中石油简介.....................................................................................................................103.2.1中石化简介...............................................................................................................104.盈利能力与营运能力的分析................................................................................................114.1盈利能力分析.................................................................................................................114.1.1销售毛利率...............................................................................................................114.1.2销售净利率...............................................................................................................114.1.3总资产报酬率（ROA）..........................................................................................124.1.4每股收益...................................................................................................................124.1.5关于盈利能力的总结...............................................................................................134.2营运能力的分析.............................................................................................................134.2.1总资产周转率...........................................................................................................134.2.2流动资产周转率.......
