企业盈利质量探析

企业能否健康持续发展,不仅取决于企业盈利能力,还与企业盈利质量关系密切。盈利能力是指企业获取利润的多少,盈利质量是指企业赚取利润质量的高低。较高的盈利质量带来企业稳定、持续的经营,也会给投资者带来较高的回报,并使债权人面临的风险降到最低,是企业价值最直接的体现。

Whether an enterprise candevelop healthy or not depends not only on the profitability of the business and also on the close relationship with the quality of enterprise profit. Profitability refers to the enterprise profit, profit quality refers to the enterprise profit quality of earning. Higher earnings quality make enterprises stable, sustainable develop, and investors will bring higher returns, and make the creditor risks minimize, it is the direct embodiment of enterprise value.