摘 要:服装行业是我国传统支柱产业，对我国的经济发展举足轻重。目前我国已成为世界上第一大服装生产国和出口国，服装的生产和出口为中国国民经济做出了重要贡献。但随着经济环境的不断变化，国内服装行业的发展却面临着艰巨的挑战。
在上市公司的综合竞争力中，盈利能力是一个核心要素，是企业发展的基础，是影响服装业上市公司经营绩效的重要因素，其盈利水平越高，承受风险的能力就越强。面对当前的国内外环境，准确评价中国服装行业上市公司的盈利能力，衡量其优势程度，对于提高服装企业经营绩效，加快服装行业的持续快速发展，具有重要的现实意义。
本文根据目前我国股市的特点和我国服装行业上市公司的实际情况，从影响盈利能力的财务因素和非财务因素两个方面，选取我国服装行业上市公司2009年-2012年财务报表为研究对象，构建上市公司盈利能力评价指标体系，总结出我国服装行业盈利能力的特点，并针对存在的问题提出行业发展对策和政策建议。
关键词：服装行业；上市公司；盈利能力
ABSTRACT:The apparel industry is a traditional pillar industry of China; playing an important role in China's economic development. At present, China has become the world’s largest garment producer and exporter, and garment production and export has made important contributions to China's national economy. But with the changing economic environment, the development of the domestic apparel industry is facing a formidable challenge.
Profitability is a core element in the comprehensive competitiveness of listed companies, is the basis for the development of enterprises, is an important factor affecting the operating performance of a company listed on the garment industry. The higher the profitability level is, the stronger risks of the ability to take. The face of the current domestic and international environment , an accurate assessment of the profitability of listed companies of China's apparel industry to measure the extent of its advantages for improving the clothing business performance , accelerate the sustained and rapid development of the garment industry , has important practical significance .
Based on the characteristics of China's stock market and the actual situation of China 's garment industry listed companies , from financial factors and non-financial factors which affecting the profitability , select apparel industry listed company financial statements for the years of 2009-2012 as the research object , build a listed company profitability evaluation index system , summed up the characteristics of the profitability of China 's garment industry , and deal with the problems of industry development strategies and policy recommendations .
Keywords: apparel industry; listed company; profitability
