摘要

随着经济全球化步伐的逐渐深入，目前我国的经济已经实现了由高速发展向高质量发展的转变。诚志股份有限公司是在科技股上市的上市企业，为了探究其盈利能力情况，则要对该上市企业开展盈余能力分析。所谓盈利能力，具体含义为公司创造收益能力的大小，通常也被认为是资金的增值潜能，具体表现为在某个固定周期内公司利润空间的多少。利润是资本投资方获取投资收益、债权人资本增值、政府税收等经济活动的收益来源，同样也能够反映出公司管理层的经营业绩。所以，就公司发展而言，盈利能力分析对于企业的健康稳定发展举足轻重，不仅仅公司的管理层、股东对盈利能力非常关注，同时其他利益相关方也对公司的盈利能力保持高度的关注。对公司盈利能力分析主要是对公司会计报表信息和经营绩效展开分析，对于盈利能力的分析，有助于帮助企业管理层开展后续的管理和经营工作。笔者针对盈利能力这一指标对诚志股份有限公司展开全方面的研究，首先对盈利能力分析概念和方法进行概述，然而基于相关财政指标基础上，对诚志公司展开针对性的分析。以相关财务为依据，对诚志股份有限公司盈利能力展开研究，同时明确公司现阶段存在的不足，并对盈利能力的分析方法和内容进行深层次的剖析。

ABSTRACT

With the gradual deepening of economic globalization,my country's economy has now achieved a transition from rapid development to high-quality development. Chengzhi Co., Ltd.is a listed company listed on technology stocks.In order to explore its profitability,it is necessary to carry out a profitability analysis of the listed company. The so-called profitability refers to the company's ability to create profit.It is usually regarded as the value-added potential of funds,which is expressed in terms of the company's profit margin in a certain fixed period. Profit is the source of income for capital investors to obtain investment income,creditor capital appreciation, government taxation and other economic activities,and it can also reflect the operating performance of the company's management. Therefore, in terms of company development,profitability analysis plays an important role in the healthy and stable development of the company. Not only the management and shareholders of the company are very concerned about profitability, but other stakeholders also keep a high degree of concern about the company's profitability. The analysis of the company's profitability is mainly to analyze thecompany's accounting statement information and operating performance. The analysis of the profitability is helpful to help the company's management to carry out subsequent management and operation work. The author conducts a comprehensive research on the profitability index of Chengzhi Co., Ltd.First, it outlines the profitability analysis concepts and methods,but based on the relevant financial indicators, conducts a targeted analysis of Chengzhi Company. On the basis of relevant finances, conduct research on the profitability of Chengzhi Co., Ltd., and at the same time clarify the shortcomings of the company at this stage,and conduct an in-depth analysis of the analysis methods and content of profitability.