摘要近年来，我国在改革开放的推进下经济结构不断调整，我国的经济发展的离不开许多产业的支持，如房地产行业、汽车制造业等，而建筑装饰行业作为房地产行业的依附行业，也是经济发展的重要组成部分，影响国民经济发展。我国建筑业市场大竞争压力较大，且近几年生产成本上升阻碍盈利能力的提高。本文研究建筑企业的盈利能力，以深圳广田集团股份有限公司为研究对象，通过找出广田集团在盈利能力上的问题，分析其原因，并提出提高盈利能力的建议。首先对研究指标的概念和计算方法进行简单说明，分别分析企业的盈利能力水平和盈利质量指标，通过分析发现盈利能力存在收入增长缓慢、费用支出较高、经营活动现金流量净额减少较多等现状，通过更深层次的分析原因，针对性地提出解决问题的建议，这有利于企业提高竞争力，提高盈利能力，为健康发展和持续盈利提供保障。关键词：建筑业盈利能力盈利质量AbstractInrecentyears,China’seconomicstructurehasbeencontinuouslyadjustedunderthepromotionofreformandopeningup.China’seconomicdevelopmentisinseparablefromthesupportofmanyindustries,suchastherealestateindustryandtheautomobilemanufacturingindustry.Thearchitecturaldecorationindustry,asadependentindustryoftherealestateindustry,isalsoaneconomicAnimportantpartofdevelopmentaffectsnationaleconomicdevelopment.China'sconstructionmarketisundergreatcompetitionpressure,andtheincreaseinproductioncostsinrecentyearshashinderedtheimprovementofprofitability.Thispaperstudiestheprofitabilityofconstructionenterprises,takesShenzhenGuangtianGroupCo.,Ltd.astheresearchobject,analyzesthecausesofGuangtianGroup'sprofitability,analyzesitscauses,andputsforwardsuggestionsforimprovingprofitability.First,theconceptandcalculationmethodofresearchindicatorsarebrieflyexplained,andtheprofitabilitylevelandprofitqualityindicatorsofthecompanyareanalyzedseparately.Throughanalysis,itisfoundthatprofitabilityhasslowrevenuegrowth,higherexpenses,andmorenetcashflowreductioninoperatingactivities.Thestatusquo,throughadeeperanalysisofthereasons,targetedsuggestionstosolveproblems,whichisconducivetocompaniestoimprovecompetitiveness,improveprofitability,andprovideprotectionforhealthydevelopmentandsustainableprofitability.Keywords：ConstructionindustryProfitabilityProfitquality目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc21606"一、引言PAGEREF_Toc216061HYPERLINK\l"_Toc23801"二、深圳广田集团股份有限公司简介PAGEREF_Toc238011HYPERLINK\l"_Toc13224"（一）深圳广田集团股份有限公司简介PAGEREF_Toc132241HYPERLINK\l"_Toc8277"（二）广田集团财务状况PAGEREF_Toc82772HYP