上市公司盈利能力分析——以西山煤电为例

Listed companies profitability analysis——Taking Xishan coal and electricity as an example

企业利润是其利益相关方关注的焦点。上市公司的盈利能力是指上市公司利用各种经济资源赚取利润的能力,是经营者经营业绩和管理效能的集中体现,上市公司的经营状况会通过盈利能力表现出来。利润是上市公司利益攸关方关心的中心问题,利润是投资者取得投资收益、债权人收取本息的资金来源,是职工集体福利提高的重要保障。

Profits of its stakeholders focus of attention. The profitability of listed companies is a listed company refers to the use of economic resources,the ability to make a profit,is the operator operating performance and management effectiveness in a concentrated expression of a listed company's operating condition manifested through profitability. Profit is a listed company stakeholders,the central concern,the profit of investors to obtain investment returns,the creditors receive principal and interest of the funding sources,improve the collective welfare of workers an important safeguard.