江西赣江职业技术学院
毕 业 论 文
题目：企业获利能力分析体系
学 院 经济管理学院 姓 名 xxxx 学 号 054052050252 专 业 会计电算化 届 别 xxx届 指导教师 xxxx 职 称 助教
二O一 O 年 十一 月
摘 要
几乎所有的经济学教课书都将利润最大化作为企业目标，但财务管理学则认为企业获利能力存在诸多方面的不足，并提出了各种各样的替代目标，其中又以企业价值最大化为主。但实际上，企业获利能力不但不存在不可克服的缺陷，而且是一个统帅性和决定性的目标，是其他财务目标得以实现的前提条件。相反企业价值最大化的缺陷更不宜克服。因此，财务管理也应以企业获利能力为目标。
【关键词】获利能力；利润率；报酬率
Abstract
Almost all of the economics textbook will profit maximization as the enterprise financial management goal, but thinks that enterprise profitability exist deficiencies of many aspects, and puts forward all kinds of alternative target, which the maximization of enterprise value is given priority to. But in fact, the enterprise profitability not only does not exist insurmountable defect, and a commander sex and the decisive goal, is other financial goals achieved the prerequisite. Instead of the maximization of enterprise value defect more unfavorable overcome. Therefore, financial management also answer with enterprise profitability for the target.
【Key words】profitability；profit margins；return
目 录
前言
1 获利能力分析的重要性
1.1获利能力的内涵 ··························································· (1) 1.2企业获利能力指标 ························································ (1)
2 企业获利能力具体分析
2.1对资本经营获利能力分析 ··············································· (3) 2.2对资产经营获利能力分析 ··············································· (4) 2.3对商品经营获利能力分析 ··············································· (4) 2.4对上市公司获利能力分析 ··············································· (4)
3 影响获利能力的因素
3.1受营销能力的影响 ························································ (6) 3.2受收现能力的影响 ························································ (6) 3.3受降低成本的能力的影响 ··············································· (7) 3.4受风险控制管理能力的影响 ············································ (7)
4 提高企业获利能力
4.1企业提高获利能力的重要性表现 ······································ (8) 4.2评价企业获利能力的有关指标 ········································· (8) 4.3提高企业获利能力的途径 ··············································· (9)
5 参考文献 ······································································· (12) 6 致谢 ·············································································· (13)
