羚锐制药股份有限公司盈利能力分析

本科论文AbstractFor enterprises,with the deepening of market economy,the number oftransnational operations among enterprises is increasing,and the structure ofenterprises is becoming more and more complex..It is more and more important toanalyze the financial data of enterprises and get the correct decision through theanalysis of these financial data.Financial analysis means that the financial personnelof an enterprise use the financial data of the enterprise to analyze and determine theoperation status of the enterprise for a period of time.The operation status of anenterprise is usually reflected by the cash flow statement,balance sheet and profitstatement of the enterprise.By analyzing the data of these statements,managers ofenterprises can effectively understand the level of enterprise discovery ability,and canalso find out the future business risks of enterprises,so that they can make correctdecisions in advance,and use the weakest business risks and good financialconditions to make enterprises get the maximum profits.Therefore,people from topto bottom of the enterprise are very concerned about the profitability of the enterprise,and attach great importance to the change trend of the profitability of the enterprise.This paper analyzes the profitability of Lingrui company,and compares thefinancial data of Lingrui company in recent two years,points out the problem of thecompany's profitability decline and makes a detailed analysis of the causes,and thenputs forward the corresponding improvement measures.This paper has a certainguiding effect on the long-term development and profitability of LingruiPharmaceutical Co.,Ltd.and similar small and medium-sized enterprises in China.Key words:Profitability;Profits;Financial data