摘要
利润质量的研究是近年来国际研究的重要课题,在发生多个大公司舞弊事件后,人们对于利润质量问题更为关注,对上市公司的利润质量进行分析考察,对投资者和管理者都有重大意义。本文以天润乳业为例,从真实性、成长性、持续性和现金含量四个方面进行利润质量分析,不仅为投资者和管理者等利益相关者提供有用的决策信息,也能够为乳制品行业的其他公司起到借鉴与提示作用。
The study of profit quality is an important topic in international research in recent years.After the occurrence of fraud in many large companies,people pay more attention to the issue of profit quality.Analyzing and investigating the profit quality of the listed companies is significant for both investors and managers.Taking Tianrun Dairy as an example,this paper analyzes the profit quality from four aspects:authenticity,growth,sustainability and cash content.It not only provides useful decision-making information for investors and managers,but also references and reminders for other dairy products companies.
作者
王艳楠
Wang Yan’nan(Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)
出处
《山东纺织经济》
2019年第10期26-30,共5页
Shandong Textile Economy