select Shanghai and Shenzhen A shares listed on the companys 2006 financial data,through factor analysis and multiple regression on Chinas listed companies profitability of the factors that affect the empirical analysis.Through the empirical analysis found that the gap between the profitability of listed companies,the companys profitability is mainly reflected in the use of the assets on profitability.The profitability of the main factors that affect a company-size,assets and liabilities,working capital and equity ratio of concentration and so on.In the empirical analysis based on the profitability of the company to raise several suggestions for reference.