山东金泰股份有限公司盈利能力浅析摘要在2010下半年,生物医药行业是七大战略性新兴行业中的重要一项。生物制药公司生存的根本最重要的就是盈利能力的强弱,它是企业的生命力、承载能力与企业创新能力、凝聚力和集中体现,是企业之间竞争实力强弱与否的重要标志。投资者决策的最根本和最重要的基础就是上市公司的盈利能力。债权人评价企业的盈利能力和控制信用风险的依据也取决于公司的盈利状况。因此,企业的盈利能力是每个企业管理人员、投资者和债权人都必须了解的。本文的写作正是基于上述现实阐述的。本篇论文从几个方面对山东金泰股份有限公司的盈利能力进行了分析。众所周知,对于企业来说,利润是让企业持续不断发展的保证,而企业经营者判断利润水平的高低则要通过各种盈利指标。本文以山东金泰股份有限公司为例对其2012年-2016年的财务报表中的数据进行详细的分析,并找出企业在经营和管理的过程中存在的问题,提出相关的建议和解决办法,达到提高企业的管理状态的目的。关键词:盈利能力医药行业AbstractInthesecondhalfof2010,thebiopharmaceuticalindustrywaslistedasoneofthesevenstrategicemergingindustries.Strongprofitabilityisthebasisforthesurvivalofbiopharmaceuticallistedcompanies.Itisthevitalityandbearingcapacityofenterprises,andtheabilityofinnovation,cohesionandcentralization.Itisalsoanimportantsymbolofthecompetitivestrengthbetweenenterprises.Thefundamentalandmostimportantbasisoftheinvestor'sdecisionistheprofitabilityofthelistedcompany.Thecreditor'sevaluationoftheprofitabilityoftheenterpriseandthebasisforthecontrolofthecreditriskalsodependsonthecompany'sprofit.Therefore,itisnecessarytounderstandtheprofitabilityoftheenterprise,whetheritisthebusinessoperator,theinvestororthecreditor.Thewritingofthisarticleisbasedontheaboverealities.ThispaperanalysestheprofitabilityofShandongJintaiLimitedbyShareLtdfromseveralaspects.Asweallknow,forenterprises,profitisthemostimportantguaranteeforsustainabledevelopmentofenterprises,andallkindsofprofitindicatorscanhelpbusinessmanagerstodeterminethelevelofprofit.TakingShandongJintaiLimitedbyShareLtdlimitedcompanyasanexample,thispaperanalyzesthedatain2012-2016years'financialstatements,andfindsouttheproblemsintheprocessofmanagement,andputsforwardrelevantsuggestions,soastoachievethepurposeofimprovingthemanagementstateofenterprises.KeyWords:Profitability;Pharmaceuticalindustry目录第一章导论......................................................................................................................11.1研究意义........................................................................................................................11.2研究现状........................................................................................................................11.3研究方法........................................................................................................................1第二章企业盈利能力分析的概念及意义.........................................................32.1企业盈利能力分析的相关概念................................................................................32.2企业盈利能力分析的意义............................................................................................32.3企业盈利能力分析对企业的重要性..........................................................................4第三章山东金泰股份有限公司现状分析.........................................................53.1山东金泰股份有限公司简介....................................................................................