摘 要:盈利能力自财务报表一出现开始就是财务分析的重点，对于盈利能力的分析结果是企业获得投资的一个重要信息，投资者对于上市公司的盈利能力分析十分重视。碧桂园地产作为我国地产界的龙头企业，其盈利能力的分析在很大程度上影响着管理者的决策。碧桂园地产自上市以来，其盈利能力基本稳定但是其成长能力存在一定的不稳定性。本文主要是通过对企业盈利能力以及其相关概念进行了分析，同时对于碧桂园地产盈利能力指标进行了概述，通过对碧桂园地产的相关数据进行计算分析，找到目前碧桂园地产存在的盈利问题，进而提出自己对于改进碧桂园地产盈利能力的相关的建议。
关键词:碧桂园地产；盈利能力；指标
Abstract：Since the profitability of financial statements a focus is the beginning of the financial analysis, the analysis results for the profitability of the enterprise information is an important investment, investors attach great importance to the analysis of the profitability of listed companies. The garden estate as dragon head enterprise of our country real estate industry, analysis of the profitability of the manager the decision to a great extent. Biguiyuan estate since listing, the basic stability of its profitability but its growth ability has certain stability. This paper is mainly based on the profitability of the business and its related concepts are analyzed, at the same time for the Garden Estate profitability indicators are summarized, by Analysis of the relevant data of the real estate garden, to find the existing problems in the real estate industry, and then put forward their own proposals to improve the profitability of the real estate garden
Key words：Country Garden real estate; profitability; index
目 录
- 绪论………………………………………………….. 1
- 研究背景与意义………………………………………..1
（二）国内外研究现状………………………………………1
三、对碧桂园股份有限公司盈利能力分析…………………………. 1
（二）碧桂园股份有限公司盈利能力指标分析………………….. 2
四、碧桂园股份有限公司目前存在的盈利问题及成因………………… 3
（一）碧桂园股份有限公司目前存在的盈利问题………………… 3
（二）碧桂园股份有限公司存在的问题的原因………………….. 8
五、对碧桂园股份有限公司的相关建议…………………………… 8
附录 1 2006-2014年碧桂园房产 各财务指标分析………………….. 11
附录 2 2007-2014年 碧桂园集团现金流量表……………………… 14
附录 3 2007-2014年 碧桂园集团资产负债表……………………… 19
