1、 内容提要 利润是企业内外有关各方都关心的中心问题，利润是投资者取得投资收益、债权人收取本息的资金来源 ,是经营者经营业绩和管理效能的集中表现 ,也是职工集体福利设施不断完善的重要保障。因此 ,企业盈利能力分析十分重要。 本文以青岛啤酒为主体，结合行业背景分析和青岛啤酒公司自身发展战略 ，根据 2008,2009,2010 年的财务报表， 从利润质量，资产上，资本上 以及股东的角度 ，借助于相关财务指标， 对其进行了 三年的 获利能力分析 ，综合各项指标表明，青岛啤酒有着良好稳健的盈利能力。 【关键词】 获利能力 、 行业发展、营业利润、利润结构 、 资产 获利分析 、资本获利分析 Abstr
2、act Profit is the enterprise inside and outside the relevant parties are concerned about the central issue, profit is investors get investment income, creditors charge principal and interest source of funds is operator performance and management efficiency, but also the concentrated expression of co
3、llective welfare facilities continuously improving worker the important guarantee. Therefore, the enterprise profitability analysis is very important. Taking Qingdao beer as the main body, combined with industry background analysis and Qingdao beer company oneself development strategy, according to
4、2008,2009,2010 years of financial statements, from profits, assets, the quality and the Angle of capital, by the shareholders, the relevant financial indicators on the three years of profitability analysis, comprehensive index shows that Qingdao beer has good robust profitability. Keywords:profitability, industry development, operating profit, profits, assets, profit structure analysis, capital profit analysis
