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随着经济全球化的迅速发展,市场环境不断变化,为了在经济竞争的大潮中立于不败之地,企业必须重视在市场的生存和成长问题。利润作为公司内外有关各方都十分关心的问题,对内是公司经营业绩和管理者管理能力的集中体现,是员工福利分配、设施完善的重要保障;对外是判断投资者收益大小的具体指标,是影响债权人本息能否足额收回的主要因素。公司具备良好的盈利能力不仅能使公司经营运转有条不紊地高效进行,更是公司实现企业自身价值和保证未来持续发展的基础和必要条件。本文以中小企业盈利能力的分析为题,阐述了影响上市公司盈利能力的主要因素,并由此探讨了当下中小企业在提高盈利能力方面应当注意的财务问题、解决方式等。
With the rapid development of economic globalization, the market environment is constantly changing. In order to be invincible in the tide of economic competition, enterprises must attach importance to the survival and growth in the market. Profit is a matter of great concern to all parties involved both inside and outside the company. As a concentrated expression of the operating performance of the company and the managerial ability of the manager, profit is an important guarantee for the distribution of employee benefits and facilities. Foreign investors are the specific indicators for judging the size of investors’ income, It is the main factor that affects whether the creditor’s principal and interest can be fully recovered. The good profitability of a company not only enables the company to operate in an orderly and efficient manner, but also serves as the foundation and necessary condition for the company to realize its own value and ensure the sustainable development in the future. This paper analyzes the profitability of SMEs as the title, expounds the main factors that affect the profitability of listed companies, and discusses the current SMEs in improving profitability should pay attention to the financial problems, solutions and so on.