摘 要企业盈利水平是指企业在一定时期内，利用其可控制的资源获取收益的能力。利润是企业内部人员和外部投资方都关心的核心问题，它是股东获得投资利润、债权人收到本金和利息的主要来源，是经营者取得良好经营业绩和高效管理效能的集中表现，同时也是不断完善职工集体福利设施的重要保障。当今时代，经济全球化的迅猛发展给世界各国企业带来了巨大的机遇，同时也使它们面临着86949

前所未有的挑战。目前，我国企业承受的压力越来越大，如何才能在激烈的市场竞争中脱颖而出，是值得每一个企业领导者深思的问题，因此分析企业盈利水平变得异常重要。

本文借鉴国内外研究学者的研究思路，以华为公司为例，利用2013、2014和2015年现金流量表、利润表和相关指标的数据，分析华为技术有限公司的盈利水平，从而归纳出影响企业盈利水平的各种因素，并提出相关改善企业经营状况和绩效管理等方面的建议。

毕业论文关键词：盈利水平；财务数据；影响因素

Investigation and analysis of enterprises’ profit level

Abstract Corporate profitability is refers to the ability that enterprise uses the resources under control to make profits in a certain period of time。 Profit is the core of the problem which enterprise insiders and external investors concerned。 The profit is the main source of investors gaining investment profits and creditors receiving the principal and interest, the concentrated expression of operators achieving business performance and management efficiency, and is also the important guarantee of improving worker collective welfare facilities。 In contemporary society, the development of economic globalization has brought great opportunities to foreign enterprises, but also make them facing unprecedented challenges。At present, our country enterprises face increasing pressure, how to gain a foothold in complex environment is every enterprise leaders thinking about, so the analysis of enterprises’ profitability become crucial。

Emphatically analyzed in this paper, in the case of Huawei company, the enterprise financial data of 2013、2014 and 2015, for reference of the thinking of researchers at home and abroad, using the research and utilization of the cash flow statement, income statement and relevant data to analyze the company's profitability。 Finally to reflect the profit level so as to find out the influence factors, and puts forward relevant suggestions in aspects of improvement of enterprises’ operating and performance management, to the mobile phone manufacturing industry in China has certain guiding significance。

Keywords: profitability；financial data；influencing factors and suggestions

  目  录

0 引言 1

1 企业盈利水平分析概述 1

1。1 企业盈利水平 1

1。2 企业盈利水平分析 2

1。3 企业盈利水平分析的目的和意义 2

2 华为公司盈利水平分析 4

2。1华为公司简介 4

2。2 华为盈利水平单项分析 4

2。3 华为盈利水平综合分析 8

3 影响企业盈利水平的因素 13

3。1 外部因素 13

3。2 内部因素 14

4 提高企业盈利水平的对策和建议 15

4。1合理利用国家政策，顺势而为