随着市场经济的发展和完善，企业的经营者及其利益相关者逐渐重视企业的盈利能力。企业盈利能力分析通过综合应用财务指标反映企业经营业绩，不仅助力经营者发现隐藏的管理问题，还能够为不同的利益相关者提供其需要的信息。
     长江电力是一家典型的水电企业，在中国水电行业中，甚至在世界水电行业中也具有举足轻重的地位。本文以长江电力盈利能力为研究主体，以长江电力历年财务报表作为数据来源。通过案例分析，反映长江电力当前阶段的盈利能力，发现可能存在的问题，继而提出应对措施。对长江电力的盈利能力分析是一个具有广泛实际意义的应用性研究，因其典型性和代表性，对水电行业的发展也具有重要的启示作用。

    With the continuous improvement and development of the capital market, the operators and other stakeholders of enterprises are paying more and more attention to the profitability of enterprises. Corporate profitability analysis reflects business performance through the comprehensive application of financial indicators, which not only helps operators find hidden management problems, but also provides different stakeholders with the information they need.
    China Yangtze Power Co.,Ltd is a typical hydropower enterprise, in China’s hydropower industry, even in the world’s hydropower industry also plays a pivotal role. This paper takes the profitability of China Yangtze Power Co.,Ltd as the object of discussion and uses the financial statements of China Yangtze Power Co.,Ltd over the years as the data source. Through case analysis, this paper suggests the profitability of the China Yangtze Power Co.,Ltd at this stage, identify the problems to be solved, and proposes the relevant proposals.Analyze the earning power of the China Yangtze Power Co.,Ltd is an application study with extensive practical significance. Because of its typicality and representativeness, it also has important implications for the development of the hydropower industry.