Enterprise Earnings Ability Evaluation

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.Through analysis and summary to the factor of the influence profit ability, this article set up the profit ability evaluation system that adapt to the new environment, The system is for the propose of enhancing the evaluation of the enterprise earnings ability scientific nature and rationality.This text has first studied the domestic and foreign related enterprise earnings ability evaluation evolution, from the theories the content of the earnings ability was defined afresh, Analyzing the factor that influence business enterprise earnings ability under new environment.The factor was divided into two aspects ,one is finance factor ,another is not finance factor.While analyzing finance factor, not only analyzed he influence of the profits target on the enterprise earnings ability, but also analyzed the quality of profit on the enterprise earnings ability .Synthesized these factor which influence the enterprise earnings ability. Analyzing the target of profits from three aspects which including the administration of enterprise, assets and proprietor's assets.While analyzing the target of the quality of profit from four aspects which including guarantee from the cash of profit, the durative of profit ,the stability of profit, the safety of earnings profit, while analyzing the no finance factor which influence the earnings ability of the enterprise , the innovation was first subsumed into the evaluation system. Analyzing the no finance factor from four aspects which is the customer approval, the market share of enterprise's products, the innovation of enterprise's products, and the expenses to the training of employee ,the system of target evaluation was improved . Synthesize the above analysis factor to set up the evaluation targets system of the enterprise earnings ability which adapt to the new...