盈利能力评价

第二章从商业银行盈利能力评价研究、商业银行盈利能力影响因素研究两个方面，对现有的文献进行总结性地归纳与概括。

The second chapter classified and summarized the existing literature from two aspects : the commercial banks ' profitability evaluation research and factors that affect commercial banks ' profitability .

与传统盈利能力评价相比，顾客顾客资产盈利能力评价具有更强的优势，这将是财务管理研究的热点。

Comparing with the traditional profitability evaluation which using uniform index system , the profitability evaluation based on customer equity has more advantageous .

产出维度下设三个二级指标，营运能力评价、偿债能力评价和盈利能力评价。

The output index includes three secondary indexes , the working capacity evaluation , sinking capacity evaluation and the payoff capacity evaluation .

同时选取代表性的盈利能力评价指标，合理地确定其权重，构建综合盈利能力评价体系和综合盈利能力指数，计算各样本公司的综合盈利能力指数，对计算结果进行评级与分析。

Meanwhile , selects the profitability index of representative , reasonably determines the weight , constructs the comprehensive profitability evaluation system and comprehensive profitability index and calculates comprehensive profitability index of the sample companies to rate and analyze calculation results .

通过顾客资产盈利能力评价可以帮助企业正确区分盈利性顾客和非盈利性顾客，把有限的营销资源配置在盈利性顾客身上，以提高企业的整体盈利水平。

By the profitability evaluation based on customer equity , it can help the enterprises to distinguish the profit-making customers and non-profit customers correctly , and configure the limited marketing resources in the profit-making customers , to improve the overall profitability of the enterprise .

指标体系主要分两部分进行评价：1、项目综合评价，包括项目的环境评价、筹资能力评价、偿债能力评价、盈利能力评价、开发管理水平评价、技术水平评价；

The evaluation system is mainly divided into two parts : 1.General evaluation of program , includes evaluation of environment , evaluation of money-raising ability , evaluation of debt-paying ability , evaluation of money-making ability , evaluation of management level , evaluation of technology level ;

企业盈利能力的评价

Enterprise Earnings Ability Evaluation Enterprises Business Data

第三部分基于顾客资产盈利能力的评价，这是本文的重点部分。

The third part , profitability evaluation based on customer property , is the focus of this paper .

通过文献研究发现盈利能力的评价存在很多争议，但主要分为单一指标的评价法和多指标评价法。

Previous research about profitability evaluation have many controversies , mainly divided into the single index evaluation method and index evaluation method .

不同的成本计算方法往往导致不同的成本计算结果，从而影响产品盈利能力的评价结果。

Different cost accounting methods usually lead to different cost accounting results thereby having their effect on the results of product profitability evaluation .

市盈率是投资者对企业未来盈利能力的评价，它的高低取决于企业未来的成长。

Market profit rate is the investors ' evaluation about the enterprises ' profiting ability . The high or low of it depends on the enterprises ' future growth .

长期以来企业盈利能力的评价只重视以产品为中心的财务指标，忽视了对企业盈利能力稳定性和持久性影响的评价。

For a long time , the profitability evaluation only attaches importance to product-centric financial targets , and has neglected the evaluation of the stability and lasting impact of corporate profitability .

企业盈利能力的评价是为了实现企业战略目标，运用特定的指标和标准，采用科学的评价方法，对企业盈利状况以及未来的盈利潜力做出的一种判断。

The evaluation of the enterprise earnings ability is for realizes enterprise 's earnings goal , utilizes the specific target and standard , produces one kind of judgment to the enterprise earnings condition and future earnings potentials .

电力行业上市公司盈利能力综合分析与评价

Synthetic Analysis and Evaluation of Profitability of Listed Companies in Electric Power Industry

盈利能力的分析和评价是上市商业银行绩效评价的最重要方面。

So analysis and evaluation of profitability are the most important aspects of the evaluation of the performance of listed commercial banks .

盈利能力在企业绩效评价和财务分析中居于核心地位，受到企业各方面利益相关者的广泛关注。

In the performance evaluation and financial analysis , the profitability evaluation lies on the core position , and get widespread concern of the stakeholders in all aspects of business .

在指标设置上，围绕偿债能力这一根本出发点，克服了现行体系过分强调盈利能力所造成的评价结果失真；

In targets setting , the new system takes solvency as basic starting point , which conquers the distortion caused by the present systems due to excessively based on the payoff of the borrower .

同时对上市商业银行的盈利能力进行研究对整个银行业盈利能力的分析评价和提升具有风向标的作用。

At the same time , profitability analysis and evaluation can be a wind vane for the entire banking sector .

第二部分论述了顾客资产和盈利能力等相关理论基础及二者之间的关系，为顾客资产盈利能力评价奠定了坚实的基础。

The second part has elaborated the customer equity and profitability and other correlative theories foundation , and also the relationship between them . It has settled the solid foundation for the profitability evaluation based on customer property .