企业盈利能力财务分析主要是以资产负债表、损益表、利润分配表为基础,通过表内各项目之间的逻辑关系而构建一套指标体系,然后对指标值进行计算,结合该指标值的企业历史最好水平、行业平均水平等标准进行分析,找出差距并指出企业努力的目标。 The financial analysis of corporate profitability is mainly based on the balance sheet, profit and loss statement, profit distribution table, through the logical relationship between the items in the table to build a set of index system, and then calculate the index value, combined with the index value Business history, the best level, the average level of industry standards such as analysis to identify the gaps and pointed out the goal of business efforts.