摘 要:服裝行業是我國傳統支柱產業，對我國的經濟發展舉足輕重。目前我國已成為世界上第一大服裝生產國和出口國，服裝的生產和出口為中國國民經濟做出了重要貢獻。但隨著經濟環境的不斷變化，國內服裝行業的發展卻面臨著艱巨的挑戰。

　　　在上市公司的綜合競爭力中，盈利能力是一個核心要素，是企業發展的基礎，是影響服裝業上市公司經營績效的重要因素，其盈利水平越高，承受風險的能力就越強。面對當前的國內外環境，準確評價中國服裝行業上市公司的盈利能力，衡量其優勢程度，對于提高服裝企業經營績效，加快服裝行業的持續快速發展，具有重要的現實意義。

　　　本文根據目前我國股市的特點和我國服裝行業上市公司的實際情況，從影響盈利能力的財務因素和非財務因素兩個方面，選取我國服裝行業上市公司2009年-2012年財務報表為研究對象，構建上市公司盈利能力評價指標體系，總結出我國服裝行業盈利能力的特點，并針對存在的問題提出行業發展對策和政策建議。

關鍵詞：服裝行業；上市公司；盈利能力

ABSTRACT:The apparel industry is a traditional pillar industry of China; playing an important role in China's economic development. At present, China has become the world’s largest garment producer and exporter, and garment production and export has made important contributions to China's national economy. But with the changing economic environment, the development of the domestic apparel industry is facing a formidable challenge.

　　　Profitability is a core element in the comprehensive competitiveness of listed companies, is the basis for the development of enterprises, is an important factor affecting the operating performance of a company listed on the garment industry. The higher the profitability level is, the stronger risks of the ability to take. The face of the current domestic and international environment , an accurate assessment of the profitability of listed companies of China's apparel industry to measure the extent of its advantages for improving the clothing business performance , accelerate the sustained and rapid development of the garment industry , has important practical significance .

　　　Based on the characteristics of China's stock market and the actual situation of China 's garment industry listed companies , from financial factors and non-financial factors which affecting the profitability , select apparel industry listed company financial statements for the years of 2009-2012 as the research object , build a listed company profitability evaluation index system , summed up the characteristics of the profitability of China 's garment industry , and deal with the problems of industry development strategies and policy recommendations .

Keywords: apparel industry; listed company; profitability