福建农林大学全山学院JIN SHAN COLLEGE CF FUJIAN AGRICULTURE AND FORESTRY UNIVERSITY本科毕业论文论文题目：赛普健身股份有限公司盈利能力分析专业年级：学号姓指导教师、职称：2018年4月30日福建农林大学金山学院本科毕业论文目录摘要1关键词….11相关理论概述1.1盈利能力的相关概述.…1.2杜邦分析体系32赛普健身股份有限公司盈利能力分析一杜邦分析法32.1净资产收益率…2.2总资产周转率2.3总资产净利率…43赛普健身股份有限公司盈利能力存在的问题分析53.1预算管理方式不合理…53.2销售净利能力欠缺…3.3财务管理制度不合理63.4企业风险管理意识不足…3.5对费用的管理和控制不力…4提高赛普健身股份有限公司盈利能力的建议4.1完普预算管理体系84.2提升销售净利能力.84.3完善财务管理制度.…4.4加强企业风险管理.104.5加强对费用的管理和控制，提高盈利水平.11参考文献.11.12福建农林大学金山学院本科毕业论文摘要：目前我国市场经济快速发展阶段，关于公司的盈利问题一直处于讨论的热点焦点，是一个受人关注的话题。近些年我国的银广厦等企业出现了的严重的财务舞弊情况，由此可见，因此盈利能力在企业中的地位极其关键。企业的盈利能力是指企业获取利润的能力，企业的盈利能力具有相对性，企业的盈利能力越强，则代表企业能够给企业主们带来的投资回报越多，反之就越少。本文主要对赛普健身股份有限公司的盈利能力进行调查，收集与盈利能力相关的数据并加以详细分析，得出赛普健身股份有限公司盈利方面目前存在的问题，针对实际情况对问题提出相关的解决措施，借此帮助企业进一步优化盈利能力结构。关键词：赛普健身股份有限公司：盈利能力：问题；建议Abstract:At present,China's rapid market economy stage of development,the issue of corporateearnings has been in the focus of discussion,is a subject of concern.In recent years,China'sGuang Guang Ha and other companies appear serious financial fraud situation,we can see fromthe profitability of the position in the enterprise is extremely crucial.The profitability of anenterprise refers to the ability of an enterprise to obtain profit.The profitability of an enterprise isrelative and the profitability of an enterprise is stronger.The more the return on investment thatthe enterprise can bring to the business owners,the more profit the enterprise gains More,andvice versa less.This paper mainly analyzes the specific production situation of Saibu Fitness Co.,Ltd.Only by analyzing the profit quality rationally and effectively can we better implement theenterprise's development strategy.By investigating the company's profitability,collecting datarelevant to profitability and analyzing it in detail,we can find the current problems in theprofitability of Saipu Fitness Co.,Ltd.,and propose relevant solutions to the problems based onthe actual situation so as to help Enterprises to further optimize the profitability structure.Keywords:Saip fitness Limited by Share Ltd;profitability;problems;suggestions1