摘要:盈利能力分析是对一个企业的某一特定时期内获取利润的能力进行分析。对一个的企业的盈利能力分析不管是对企业的经营者，还是对这个企业的所有者（或股东）和债权人都是至关重要的。通过对企业的盈利能力进行客观、全面、准确的分析，才能让企业的经营者、所有者（或股东）、债权人正确认识企业的现状，并对下一次的决策方案做出正确的调整或是决定。

　　　本文根据盈利能力的相关指标，对安徽海螺集团有限责任公司的盈利能力进行分析研究。本文先论述了盈利能力分析的概述，再对安徽海螺集团有限责任公司的概况进行分析和介绍，并结合安徽海螺集团有限责任公司的相关财务表，利用盈利能力的相关指标对该公司的盈利能力进行一般分析和上市公司相关指标的特殊分析，最后综合上述指标分析对安徽海螺集团有限责任公司的盈利能力进行综合评价。

关键词：盈利能力  指标  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