[课程]我国企业盈利能力分析与探究.docVIP

?8?7?8?7 本文首先研究了国内外有关企业盈利能力评价的 本文首先研究了国内外有关企业盈利能力评价的 演变，在此基础上从理论方面对盈利能力的内涵 演变，在此基础上从理论方面对盈利能力的内涵 进行了界定，分析了新的环境下我国企业的盈利 进行了界定，分析了新的环境下我国企业的盈利 能力的现状，以及我国企业盈利能力的陷阱。然 能力的现状，以及我国企业盈利能力的陷阱。然 后用财务指标的方法研究了我国企业的盈利能力， 后用财务指标的方法研究了我国企业的盈利能力， 以及在新的环境下，财务指标方法的局限性及改 以及在新的环境下，财务指标方法的局限性及改 善方法。然后再用实证分析的方法来分析我国上 善方法。然后再用实证分析的方法来分析我国上 市公司的盈利能力情况。最后提出外部环境对企 市公司的盈利能力情况。最后提出外部环境对企 业盈利能力的影响。 业盈利能力的影响。 ?8?7?8?7 关键词：盈利能力，资产收益率，净资产收益率，主营业务收益率， 关键词：盈利能力，资产收益率，净资产收益率，主营业务收益率，市倍率 市倍率 ?8?7?8?7 This text has first studied the domestic and foreign related the This text has first studied the domestic and foreign related the profitability of the enterprises evolution, from the theories the profitability of the enterprises evolution, from the theories the content of the earnings ability was defined afresh. Analyzing the content of the earnings ability was defined afresh. Analyzing the factors that influence the profitability of the enterprises under new factors that influence the profitability of the enterprises under new environment and the trap of the profitability of the enterprises in environment and the trap of the profitability of the enterprises in China. Then studied the the profitability of the enterprises in China China. Then studied the the profitability of the enterprises in China with the method of the financial index method. Under the new with the method of the financial index method. Under the new environment, the limits and the improvement of the profitability of environment, the limits and the improvement of the profitability of the enterprises in China. Then use the demonstration analysis way to the enterprises in China. Then use the demonstration analysis way to analyze the listed companies in China. At last, put forward the analyze the listed companies in China. At last, put forward the effects of the external environments influences to the profitability of effects of the external environments influences to the profitability of the enterprises in China. the enterprises in China.