摘要
利润质量的优劣程度是判断企业价值的关键,利润质量的分析方法也有很多。基于营业比重的角度,分析了2007-2011年间公路运输业上市公司的核心利润率等相关指标,评价了其利润质量并提出了建议。
The quality of profits is a key to determine an enterprise's value and there are many methods to measure the quality of profits.From this point of view,with abundant analysis of the core profitability and other indicators of the road transport listed companies between 2007-2011,this article defines the quality of its profits and makes some recommendations.
出处
《江苏商论》
2012年第1期77-79,共3页
Jiangsu Commercial Forum
关键词
利润质量
核心利润率
经营资产报酬率
the quality of profits
core profit margins
return on operating assets