企业获利能力分析.doc

........湖南省化工学院毕业论文企业获利能力分析学生姓名:闻慧娟学号:200905030440专业班级:会计0914指导老师:朱再英2011年11月25日........目录摘要··································································IAbstract·····························································II引言··································································1一、企业获利能力分析的内涵及意义······································1(一)企业获利能力的内涵··············································1(二)企业获利能力分析对不同利益主体具有重要性························1二、影响企业获利能力的因素············································2三、销售获利能力的分析················································3(一)销售毛利分析····················································3(二)营业利润率分析··················································4四、对资产经营获利能力的分析··········································5五、所有者投资获利能力分析············································5六、企业获利能力分析中应注意的问题····································5(一)销售额分析不能客观评价企业获利····································5(二)税收政策对会获利能力的影响不容忽视································5(三)利润结构会对企业获利能力产生影响··································6(四)关注资本结构对企业获利能力的影响··································6(五)注意资产运转效率对企业获利能力的影响······························6七、结论·····························································6参考文献······························································7致谢词································································8........企业获利能力分析摘要随着我国社会主义市场经济的发展,企业的经营状况受到越来越多的关注。而企业获利能力指标是企业的一项重要财务指标,换句话说,就是企业赚取利润的能力。只有企业获利,才能提现存在的价值,利润是投资者获取投资收益重要保障。赚取利润是企业存在的首要目标,因而对于企业获利能力的分析至关重要。本文就企业最关心的盈利能力进行分析,从获利能力的内涵,及对不同利益主体的重要性出发,对该企业销售获利能力、资产经营获利能力、资本经营获利能力以及对企业的获利能力展开分析,然后对影响企业获利能力的因素进行探讨,提出企业获利能力分析中应注意的一些问题。无论是企业的投资者,债权人,股东,企业职工还是国家税务机关都非常关心企业的获利能力。因为企业获利能力的大小,与投资者的投资收益,债权人的债权安全,企业职工的劳动权益乃至整个国家的财政收入等息息相关。关键词:企业;获利能力;评价........AbstractWiththedevelopmentofoursocialistmarketeconomy,,inotherwords,,canmentionnowexiste