【摘要】 选取2016—2020年家居行业上市公司数据，将企业分为家族控制型和非家族控制型企业，对比考察不同控制权下企业的盈利能力和盈利模式差异性。结果发现，家族控制型家居企业的盈利能力明显好于非家族控制型家居企业；在盈利模式层面，两种企业具有相似性，大都首选举债(L)作为获利手段，其次通过税收效应(T)或资产周转速度(S)获利，揩油能力(E)不足。因而对家居企业来说，需转变经营方式，加强研发投入进而提升产品附加值，增强企业盈利能力。更多还原

【Abstract】 Based on the data of Listed Companies in the household industry from 2016 to 2020, the enterprises are divided into family controlled and non-family controlled enterprises, and the differences of profitability and profit model under different control rights are compared. The results show that the profitability of family controlled household enterprises is significantly better than that of non-family controlled household enterprises; At the level of profit model, the two enterprises have similarities. Most of them prefer debt(L) as a means of profit, and then make profits through tax effect(T) or asset turnover speed(S), with insufficient wiping power(E). Therefore, for household enterprises, it is necessary to change their business mode, strengthen R & D investment, so as to improve the added value of products and enhance the profitability of enterprises.更多还原