摘要
从现行收益确定模式、盈利结构、收益修匀、资产负债表分析、会计运用以及营运指数等多个角度对收益质量进行了剖析。
This thesis is centered on analyzing and assessing a company's income quality from various angles including present income-determining pattern, profit mix,the analysis of balance sheet, the use of accounting policy and operating index,etc.
出处
《天津商学院学报》
2002年第6期50-53,共4页
Journal of Tianjin University of Commerce
