公司利润质量研究综述与评价

An Overview and Evaluation of the Research on the Quality of Corporate Profits

利润是投资者和经营者最为关注的信息之一,实现利润是公司运营所要达到的目标。各方面对利润的重视使财务舞弊和利润管理有了强烈的动机,由于投资者要了解公司的发展潜力,政府要规范市场的秩序,所以利润质量问题越来越受到关注。本文对已有研究成果进行了回顾和总结,并对其以后的研究进行了展望。

Profits is one of the most concerned factors for investors and operators.Realizing profit is the goal of running the company.The much attention to profit makes financial fraud and profit management of great motive.In market economy,the investors need to understand the company's potentiality of development,and the government had to regulate the market order,so the profit quality has received more and more attention.The research literature on profit quality at home and abroad is very abundant,this article concludes the existing 210 research results,and discusses the future research in the end.