许申玉定稿.docx

摘要随着社会和经济的发展，国家逐渐提倡节能环保，并加大对节能服务企业的扶持。但在市场竞争越来越激烈时，人们日益关注在这一环境下的节能服务企业的盈利能力。客观、综合地评价企业的盈利能力，能够企业了解自身盈利能力水平，发现其盈利能力存在的问题并采取相应的措施应对自身的不足，提升企业的盈利能力。因此本文以汉尧环保公司为例，以2014-2018年的数据为基础，选取了适合评价汉尧环保公司盈利能力的评价指标，采用趋势分析法，结构分析法，财务指标分析法，对汉尧环保公司的盈利能力进行分析，发现其中存在的问题有：成本费用缺乏控制，阻碍企业盈利能力提升；企业收款能力不强，导致企业盈利质量较差；客户单一集中，致使企业盈利风险增大。并因此提出相应对策：科学控制成本费用，提升企业盈利能力；增强收款能力，提高企业盈利质量；适当增加客户，降低企业盈利风险的对策。关键词：汉尧环保盈利能力财务分析AbstractWiththedevelopmentofeconomyandsociety，thegovernmentadvocateustosaveresourcesandprotecttheenvironmentgradually.Atthesametime,thegovernmentprovidemoresupportforcompaniesthatofferenergy-savingservices.Becauseoftheincreasingcompetitioninthemarket，moreandmorepeoplefocusontheprofitabilityofcompaniesthatofferenergy-savingservices.Asforcompanies,profitabilityistheprimaryproblemofenterprisemanagement.Anditissignificantforcompaniestorealizeownprofitabilityandproblemsifwecanevaluatetheprofitabilityofcompaniescomprehensivelyandobjectively.Consequently,thispapertakesHanyaoenvironmentalprotectioncompanyasanexampletoanalyzeitsprofitability.Inordertoanalyzethiscompanyprofitability,Iuseitsfinancialdatawhichisfrom2014to2018andthetrendanalysismethod,thestructureanalysismethodandfinancialindexanalysismethod.Afteranalyzing,Ifindthreeproblemsasfollow:firstly,thecompanycannotimproveprofitabilitybecauseitspendtoomuchmoney;secondly,therearetoomanyaccountsreceivableinthecompany,andthusleadtothepoorqualityofcorporateearnings,thirdly,thecompanyhasfewcustomers,thusleadtoincreaseriskofcompany.Inordertosolvetheseproblems,Ithinkthecompanyshouldcontrolthecostandreduceaccountsreceivableandincreasecustomstoenhanceprofitability.Keywords:HanyaoenvironmentalprotectioncompanyProfitabilityFinancialanalysis目录TOC\o"1-3"\h\uHYPERLINK\l"_Toc15802"一、引言PAGEREF_Toc158021HYPERLINK