金融危机对我国制造业的冲击是全方位的,本文通过对比深圳、上海、北京和天津四地24家制造业上市公司的净利润、净资产收益率和主营业务利润率的变动情况,从总体、区域和行业角度分析了金融危机对我国制造业盈利能力的影响。针对影响现状及成因分析,提出了此次危机对我国制造业的几点启示。 The impact of the financial crisis on China’s manufacturing industry is omni-directional. By comparing the net profit, return on net assets and the profit rate of main business of 24 manufacturing listed companies in Shenzhen, Shanghai, Beijing and Tianjin, Overall, regional and industry perspective analysis of the financial crisis on the profitability of China’s manufacturing industry. In view of the status quo and the causes of the impact, this paper puts forward some enlightenment of this crisis to the manufacturing industry of our country.