This article takes China’s A-share manufacturing listed companies from 2011 to 2020 as a research sample, and uses empirical research to analyze the relationship between corporate internal governance, manager capabilities, and corporate profitability sustainability. The results show that there is a significant positive correlation between corporate internal governance and corporate profitability sustainability; The ability of managers can not only directly promote the improvement of corporate profitability sustainability, but also positively regulate the relationship between corporate internal governance and corporate profitability sustainability. The research conclusions enriches the relevant literature, explores the ways to strengthen the profitability sustainability of enterprises, and provides development ideas for enterprises to improve the sustainability of profitability.

Minglu Wang. Corporate Internal Governance, Manager Capability and Profitability Sustainability. Academic Journal of Business & Management (2021) Vol. 3, Issue 10: 56-64. https://doi.org/10.25236/AJBM.2021.031011.

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