This paper presents to judge the performances of Mergers and Acquisitions (M&A) of Chinese Listed Companies through comparing their changes in Comprehensive Profitability.

In view of the issue of poor profitability that China's construction industry suffered for a long time, and taking a special investigation conducted in a northern China city as background, factors that influence the profit-making capability of construction enterprises are analyzed from angles of clients, contractors and the third party in the construction market.

The paper has researched the impact of ERP adoption on operational capability and profit-making capability of Chinese firms.

Product profitability analysis using operating cost method;

The Empirical Analysis of Company Profitability and the Quality of Accounting Information;

Evaluate the profitability of enterprises and improve the comprehensive use of indicators;

Ageneral analysis on profit ability of joint-stock company by principal-component analysis method;

By investigation,the industrial status and its characteristics in Yancheng city zone are studied from the ownership structure, the ratio of light industry to weight industry,the walk structure,the industrial quality,the profit ability and the developing ability.

Due to the historic influence of planned economic system and unclear proprietary rights, the four banks have not built up a profit-aimed operation system, and pay insufficient attention to banks earning power, though they have aimed at becoming true commercial banks.