摘要:盈利能力分析是對一個企業的某一特定時期內獲取利潤的能力進行分析。對一個的企業的盈利能力分析不管是對企業的經營者，還是對這個企業的所有者（或股東）和債權人都是至關重要的。通過對企業的盈利能力進行客觀、全面、準確的分析，才能讓企業的經營者、所有者（或股東）、債權人正確認識企業的現狀，并對下一次的決策方案做出正確的調整或是決定。

　　　本文根據盈利能力的相關指標，對安徽海螺集團有限責任公司的盈利能力進行分析研究。本文先論述了盈利能力分析的概述，再對安徽海螺集團有限責任公司的概況進行分析和介紹，并結合安徽海螺集團有限責任公司的相關財務表，利用盈利能力的相關指標對該公司的盈利能力進行一般分析和上市公司相關指標的特殊分析，最后綜合上述指標分析對安徽海螺集團有限責任公司的盈利能力進行綜合評價。

關鍵詞：盈利能力  指標  分析

ABSTRACT:Profitability analysis is the process of comparing income to output and determining how much profit was made during a specific time period. Profitability analysis is not only important to management, but also for business owners (shareholder) and creditor. A whole-business profitability analysis can help management, owners (shareholder) and creditor identify Status of the enterprise, help them adjustment next plan correctly and then make decision. 

　　　This thesis analysis profitability of Anhui Conch Group Company based on related profitability indexes. After overview the profitability analysis theory, introduce the profile of Anhui Conch Group Company . And then complete a general profitability analysis for this company and a special analysis for its listed Company by some profitability indexes which based on financial statements. Finally a comprehensive evaluation of this company’s profitability has come out based on those indexes.

Keywords：profitability；index；analysis