上市公司盈利能力指标的应用探究

随着我国证券市场的日益规范、投资者理念的逐渐成熟，越来越多的企业及个人投资者确立投资的依据是一个公司的经营状况。而一个公司的经营状况涉及到很多要素，其中公司的盈利能力是评价其经营状况的一个核心要素。盈利能力综合体现出企业如何获取利益、如何进行有效的成本控制、最终如何实现企业可持续发展。本文将论述如何通过各项盈利能力指标来分析及评价各个企业的发展情况，通过分析得出如何才能使企业的利润及其经营业绩得以提高，以分析出的数据对企业经营所存在的问题给出合理的建议。本文首先对盈利能力及其指标的内容和对相关各主体的重要性进行分析，随后以选取的上市公司为例通过财务因素的各项数据对该企业的盈利能力指标进行客观及全面的分析，来验证所提出的观点。
关键词：盈利能力；上市公司；指标

Research the profitability index of listing Corporation
Abstract: With the increasing standardization of China's securities market, the gradual maturity of the concept of investors, more and more enterprises and individual investors has established that the basis for investmentis a company's operating conditions. A company's operating conditions are related to many factors, the company's profitability is a core element to evaluate the companies’ operating conditions. Profitability comprehensive reflects the enterprise how to gain the benefits, how to carry out effective cost control, and how to achieve sustainable development ultimately. In this paper, we will discuss how to analyze and evaluate the development of each enterprise by the profitability index. Through the analysis, we will learn how to improve the profit of the enterprise and the business performance,and how to use the data to gives a reasonable proposalon the business problem . Firstly, do the analysis about the content of profitability index and the importance of the index to the relevant people of the company. And then select a listed companies, make a objective and comprehensive analysis to verify the proposed point of view.
Key words:  profitability; listing Corporation; index

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