企业是以盈利为目的的法人组织,所以盈利能力是企业生存和发展的基本条件。所谓盈利能力是指企业在一定期间内能够赚取的最大利润。盈利能力的强弱可以反映企业经营业绩的好坏,利润率越高,企业盈利能力越强,企业经营业绩相对越好,反之,就越差。 A corporation is a legal person organization for the purpose of profitability, so profitability is the basic condition for the survival and development of an enterprise. The so-called profitability refers to the maximum profit the enterprise can earn in a certain period of time. The strength of profitability can reflect the performance of enterprises is good or bad, the higher the profit margin, the stronger the profitability of enterprises, business performance is relatively better, on the contrary, the worse.