我国上市公司利润质量分析方法研究

A Study on the Methods of Quality Analysis ofProfits Made by Listed Companies in China

目前 ,国内的理论界对上市公司利润质量的分析以及评价还没有专门的论述 ,而上市公司的利润质量评价在上市公司的业绩评价中占有十分重要的地位。因此 ,本文从上市公司的利润质量的角度进行分析 ,阐释了上市公司利润质量的定义 ,并从利润形成角度和利润构成的角度对利润质量进行了详细地分析 ,为上市公司利润质量的评价奠定了一定的基础。

Currently China's theoretical circles haven't yet made a special study of quality analysis and evaluation of profits made by listed companies, but the evaluation has a very important position in evaluation of the achievements of listed companies. Therefore, through analysis of profit quality of listed companies, the article explains the definition of profit quality, conducts a detailed analysis of the profit quality from the perspectives of profit formation and composition and thus lays a foundation for the profit quality evaluation.