上市公司盈利的质量分析

Analysis of the Profit Quality in Listed Company

利用现金流量表设置上市公司盈利质量评估指标,对上市公司的现金实现程度进行检验,对盈利质量进行定量分析、评估,可确定会计报表反映上市公司经营成果的真实程度,从而为投资者投资决策提供参考。

On the basis of cash flow statement, the evaluation index of the profit quality can be set up, which examines the degree of cash realization, analyzes and evaluates it quantitatively, determining the actual operating results of the company reflected in the accounting statement, which is a good reference for investors to make decisions.