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Along with the modern science and technology progress, the market competition is day by day intense. Our country beer profession is facing the new challenge. Facing the so stern situation, the accurate boundary decides our country beer profession the development present situation, the discussion promotes our country beer profession profit ability the theory, the method and the way, has the extremely vital practical significance to our country beer profession development. This article first has carried on the outline to the modern enterprise's profit ability, discussed the profit ability meaning and in enterprise's status, and simply introduced the profit ability reckoning method. How next discussed has appraised the enterprise time profit ability as well as the appraisal items to specially noted, finally unified the beer wine business the profession characteristic, and take the Qingdao beer as the example, the elaboration entire beer profession profit, and how to enhanced our country beer wine business profit ability to propose the new opinion.