深圳市腾讯计算机系统有限公司盈利能力分析

XCLW52811  深圳市腾讯计算机系统有限公司盈利能力分析  (字数：8938)

摘 要

盈利能力，即企业利用现有经济资源获得经济利润的能力，在企业发展过程中有着举足轻重的地位。它不仅用以衡量企业盈利水平的高低，也是企业提高收益、缩减成本、规避风险能力的综合表现。通过对盈利能力展开分析，能够了解企业当前的盈利状况并预测发展潜力，评价企业在行业内的竞争力以及市场价值，为企业后续的运营管理和重大策略的制定提供合理建议。一般而言，对企业盈利能力的评价主要包括对盈利各方面的考察。根据的利润的形成、质量、现金流状况等多维度展开。比如说，盈利的利润形成评价侧重于企业生产运营和投资者的投入、产出等方面情况，以企业财务报表为参考依据，计算出财务指标对企业获利能力进行对比分析；盈利的质量是在盈利利润形成的评价基础上，结合现金流量表的信息对盈利的持续性、稳定性和安全性进行评价，是对企业真实的经营成果、运营效益和发展潜力的内在揭示。对某一企业盈利能力的评价则需要结合企业所在的行业、市场环境及其自身情况综合考察。

关键词：企业 盈利能力 评价

Abstract

Profitability, that is, the ability of enterprises to make use of existing economic resources to obtain economic profits, plays a decisive role in the process of enterprise development. It is not only used to measure the level of profitability of enterprises, but also a comprehensive performance of enterprises'ability to improve returns, reduce costs and avoid risks. Through the analysis of profitability, we can understand the current profitability and predict the development potential of enterprises, evaluate the competitiveness and market value of enterprises in the industry, and provide reasonable suggestions for the follow-up operation management and the formulation of major strategies. Generally speaking, the evaluation of enterprise profitability mainly includes the investigation of all aspects of profitability. According to the formation of profits, quality, cash flow and other dimensions. For example, the evaluation of profit formation focuses on the production and operation of enterprises and the input and output of investors. Based on the financial statements of enterprises, the paper calculates the financial indicators and makes a comparative analysis of the profitability of enterprises. The quality of profit is based on the evaluation of profit formation, and combines the information of cash flow statement with the sustainability, stability and security of profits. Sex evaluation is an inherent revelation of the real business results, operational benefits and development potential of an enterprise. The evaluation of the profitability of an enterprise needs to be combined with the industry, market environment and its own situation.

Key words: enterprise  profitability  evaluation

目录

摘 要2

Abstract3

一、引言5

（一）选题依据5

（二）选题意义5

二、盈利能力理论概述6

（一）盈利能力概念6

（二）盈利能力指标分析6

1.销售利润率6

2.成本费用利润率6

3.总资产利润率6

4.权益净利率7

三、腾讯公司概况8

（一）公司概况8

（二）财务概况8

四、腾讯公司盈利能力分析10

（一）销售利润率分析10

（二）成本费用利润率10

（三）总资产利润率分析11

（四）权益净利率分析11

（五）问题及原因：12

五、提高腾讯盈利能力的建议13

（一）通过创新增强核心竞争力13

1.提升产品品质13

2.创新盈利模式13

（二）深度挖掘用户需求13

（三）优化内部结构13

（四）积极开拓潜在市场14

六、结语15

参考文献16