摘要盈利能力既是衡量企业经营状况的一个重要指标，同时也是评价一家企业财务状况的重要指标。企业盈利能力的高低不仅关系到企业自身的发展，也对企业能否吸引到投资者有着重要意义。万科房地产作为中国知名的房地产企业，关于分析其经营效益的基础上，将更加越来越影响着公司的管理层对公司接下来的其他投资和战略设计。万科房地产自公司上市以来，其公司的盈利能力可以说是相对稳定的，但是也不得不说，其成长过程依然带有一些不确定性。本文主要是通过对企业盈利能力的解析，以万科房地产为例，对其盈利能力进行深层次的剖析，通过万科相关数据指标的计算和分析，与行业标准水平进行比对，探讨万科在发展过程存在的问题，并提出相关的建议和意见，并希望能对同行业起到一定的借鉴意义。关键词：万科企业：盈利能力：财务分析AbstractProfitability is not only an important index to measure the business situation of anenterprise,but also an important index to evaluate the financial situation of an enterprise.Theprofitability of enterprises is not only related to the development of enterprises themselves,butalso to whether enterprises can attract investors.Vanke Real Estate,as a well-known real estateenterprise in China,will more and more affect the management's next investment and strategicdesign on the basis of analyzing its operating efficiency.Vanke real estate since the listing of thecompany,its profitability can be said to be relatively stable,but also have to say that its growthprocess is still with some uncertainty.This paper mainly through the analysis of the profitability of enterprises,taking Vanke realestate as an example,deeply analyzes its profitability,through the calculation and analysis ofVanke related data indicators,compared with the industry standard level,This paper discussesthe problems existing in Vanke's development process,and puts forward some suggestions andsuggestions.Key words:Vanke Enterprise;Profitability;Financial Analysis目录441.2国内外文献综述41.3论文的结构及主要内容..61.4论文的研究方法....62企业盈利能力理论综述..·62.1企业盈利能力概念......72.2企业盈利能力分析的目的......73房地产公司盈利能力评价指标及影响因素.83.1房地产公司盈利能力影响因素....83.2房地产公司盈利能力指标确定原则93.3房地产公司盈利能力分析指标体系910104.2具体分析与评价105对万科集团盈利能力的总体评价及建议125.2营销转型...125.3加强财务管理12