摘要随着经济全球化和企业可持续发展的需要，企业在进行管理决策时，对企业自身的盈利能力有清晰的把握,这对改善企业财务结构和提高企业经营能力以及核心竞争力非常重要。本文以华润医药投资有限公司(以下简称华润投资)为中心，首先对盈利能力分析的内容进行了基本阐述，简要介绍了盈利能力分析的基本理论以及研究的目的和意义，并分析了提高企业盈利能力的重要性，其次，全面分析了华润投资目前的盈利能力，然后，根据分析结果，详细阐述了华润投资目前在盈利能力中存在的问题，例如投资缺乏理性、企业竞争力不足、成本费用控制水平偏低、内部治理制度不完善以及资本结构不够合理等，企业在盈利能力方面面对的这些问题将影响企业未来的持续经营。最后，通过分析华润投资存在的问题，提出了谨慎投资、增强企业核心竞争力、提高成本费用控制能力、加强企业内部治理结构和优化资本结构的对策。以帮助企业解决日后的可能在经营活动中存在的盈利问题，使企业管理者及时改变发展战略，做出合理决策，让企业未来的发展更加稳健。关键词：盈利能力财务指标利润AbstractTheneedsofeconomicglobalizationandthesustainableevolutionofthecompanyallowthecompanytoclearlyunderstandthecompany'sprofitabilitywhenmakingmanagementdecisions.Thisiscrucialtoimprovingthecompany'sfinancialstructure,itsbusinesscapabilitiesanditscorecompetitiveness.TakingChinaresourcespharmaceuticalinvestmentco.,ltd.(hereinafterreferredtoasChinaresourcesinvestment)asthecenter,thispaperfirstmadeabasicdescriptionofthecontentoftheprofitabilityanalysis,brieflyintroducedthebasictheoryofprofitabilityanalysisandthepurposeandsignificanceoftheresearch,andanalyzedtheimportanceofenhancingtheprofitabilityofenterprises.Second,acomprehensiveanalysisofthecurrentprofitabilityofChinaresourceinvestment,andbasedontheanalysisresults,detailedtheexistingissuesofChinaresourceinvestmentinitsprofitability,suchasinsufficientinvestmentandirrational,enterprisecompetitiveness,lowlevelsofcostcontroloftheinternalgovernancesystemisimperfectandunreasonablecapitalstructure,enterpriseintermsofprofitabilityinthefaceoftheseproblemswillaffectthecontinuedoperationofenterpriseinthefuture.Finally,byanalyzingtheproblemsthatexistinresourceinvestmentinChina,wecancarefullymeasureinvestment,strengthenthecompany'scorecompetitiveness,improveitscostmanagementcapabilities,strengthenitsinternalgovernancestructure,andoptimizeitscapitalstructure.Inordertohelpenterprisestosolvetheproblemofprofitsthatmayexistintheirbusinessactivitiesinthefuture,tohelpenterprisemanagerstomakereasonabledecisionsontheoperatingconditionsofenterprises,soastomakethedevelopmentofenterprisesin