海南省上市公司盈余质量评价分析

Evaluation and Analysis of the Profit Quality of Hainan's Listed Companies

通过盈余质量的评价和研究可以对企业的财务状况进行分析,为决策提供相关信息。文章从盈余的真实性、盈利能力、收现性、盈余稳定性、成长性和安全性等6个方面对2010年度海南省的23家上市公司进行分析发现,总体上的盈余质量比较差,部分企业的下一年度盈利状况堪忧。

The evaluation and study of the profit quality can be used to analyze a company＇s financial position so as to provide a basis for its decision-making.In this paper,an analysis is made of 23 listed companies of Hainan in 2010 in terms of their profit authenticity,profitability,cash earning,profit stability,growth and safety.As is found,the profit quality of the 23 companies is rather poor as a whole,with the profit status of some enterprises even being worrisome for the next fiscal year.