郑州大学西亚斯国际学院本科毕业论文题目中小企业盈利能力分析-以河南羚锐制药为例指导教师张利娟职称讲师学生姓名邵滋淇学号201632221127专业会计学班级1班院（系）商学院会计学系完成时间2018年4月10日中小企业盈利能力分析-以河南制药为例中小企业盈利能力分析-以河南羚锐制药为例摘要企业的盈利能力是指企业在生产和经营的过程中所能够获得利益的能力，也称为企业的总资产或资本增值的能力，一般的表现为企业在一定的时间内所获得的利润数量的总额多少及生产水平的高低。一段时期内，我国中小企业快速的崛起，企业的总共的数量以及发展的能力水平不断的进步，截止到2010年，我国的12个中小企业产出总比例值已将超过90%的行业统计数字，创造了我GDP总值的60%，创造的税收总值共占据我国税收总额的50%左右，因而可知中小企业是我在国的国民经济发展中的重要组成部分不可缺少以及不可低估。中小企业是推动我国国民经济发展，构造市场经济主体，促进社会稳定和进步的基础力量。但是在中小型企业的提升过程中也存在着许多缺点和弊端，例如经营管理部妥善，融资比较困难，获取收益能力较低，生产需要的费用较高等。以上这些都对中小企业产生了不同程度的负面影响，阻碍了企业的提高和完善。尤其是当前，在优化经济结构、缓解就业压力、国民经济适度增长、实现科教兴国等方面，都发挥着十分重要的作用。盈利能力是企业生存，发展，壮大的根本性基础。因此，对中小企业进行盈利能力的分析，和发现企业在经营过程中存在的问题显得非常重要。关键词盈利能力/会计/研究中小企业盈利能力分析-以河南制药为例ANALYSIS ON THE PROFITABILITY OF SMALL ANDMEDIUM-SIZED ENTERPRISES:A CASE STUDY OF HENANORYX PHARMACEUTICALABSTRACTThe profitability of an enterprise refers to the ability of an enterprise to obtain profits,also known as the ability of an enterprise to increase the value of its funds or capital,usually reflected in the amount of profits earned by an enterprise within a certain periodof time and the level of its level.During a period of time,the rapid rise of small andmedium-sized enterprises in China,the overall number of enterprises and the level oftheir development capacity continued to increase,and by 2010 the total share of the totaloutput value of small and medium-sized enterprises exceeded 90 of the total 12industries,which accounted for 50%of the total tax revenue of China.This shows thatsmall and medium enterprises are indispensable and can not be underestimated part ofour economic development.Small and medium enterprises(SMEs)are the basic forces topromote the development of our national economy,construct market economy andpromote social stability and progress.However,there are many problems in the growth ofSMEs,such as poor management,financing difficulties,low profitability and risingproduction costs.All of these have different negative effects on the small and mediumenterprises and hinder their development and improvement.Especially at present,it playsa very important role in optimizing the economic structure,easing the employment