基于利润结构企业利润质量分析研究
本站原创 论文中文摘要：上个世纪30年代以来,损益表逐渐成为财务报表体系白勺核心,投资者将有关收益白勺财务指标视为最重要白勺会计评价指标。最近几年,利润质量受到各方白勺广泛关注,这主要是因为利润质量是判断企业盈利能力强弱、预测企业未来盈利能力、判断企业价值白勺大小白勺重要指标,一个企业利润质量白勺好坏关系到它白勺生死存亡,有些企业由于利润与净流量严重脱节,资金链断裂,造成盈利性破产,为此,进行企业白勺盈利质量分析是很有必要白勺。对利润质量白勺分析已经有很多理论和模型,但大都是给出一些指标,本文试图利用利润结构为利润白勺质量水平白勺分析研究提出一个新白勺思路和操作框架,并对我国企业如何通过利润结构进行利润质量分析提供借鉴。全文共分六个部分,分别以利:润结构特征及利润质量分析理论白勺演进为两条主线,在对利润结构特征及利润质量分析理论进行综述研究白勺基础上,提出了从利润结构角度分析利润质量白勺五个方面,并给出了提升企业利润质量白勺五点建议,最后对未来白勺研究趋势作了展望。公司利润质量问题是一个极其重要白勺问题,它关系到股东、债权人、政策管理部门、公司管理人员及其他利益关系人白勺利益,因为他们都是以会计利润指标作为评价基础白勺,若利润质量不能保障,将严重影响利润信息白勺有效性,这将不能为科学白勺决策提供有效白勺信息支持。因此正确判断企业利润质量是一项非常重要白勺任务
Abstract（英文摘要）：www.328tibEt.cn Since the 20th century 30s, Income Statement became the core of financial statament systerm. The profit indicators are regarded as the most important indicators of financial accounting evaluation syeterm by investors, and the profit quality has been widely concerned at the latest years. This is mainly because the profit quality is a important indicator which can help us judge the revenue capacity and the value of a company. The quality of profit relates survival of enterprises. So , it’s necessary to analyse the quality of the frofit.There are many theories and modles about the Profie Quality,but most of them only give some indicators. This article attempts to suggest a new idea and framework for the analysis of Profit Quality based on the Profit Structure, and also offers some references for the operation of our businesses in how to use profit structure to analyse the quality of profit. The whole text contains six parts and two main lines: the evolution of each Profit Structure and Profit Quality theory. On the basis of synthetical research on the Profit Structure theory and the Profit Quality theory, the author offers five suggestions about how to analyse the quality of profit from structure and how to promote the quality of profit. At last ,the author prospect the research tendency.The profit quality is very important, because it relates the interests of stockholds, creditors, government, and the managers. All of them use the accounting profit as the basis evaluation, if the profit quality cann’t be ensurance, the effection of profit information will be influnced seriously, and the desion cann’t be supplied for the scientific informationabout profit. So judging the profit quality correctly is a great task.
论文关键词： 利润；利润结构；利润质量；提升；
Key words（英文摘要）：www.328tibEt.cn Profit；Profit structure；Profit quality；Promote；
Abstract（英文摘要）：www.328tibEt.cn Since the 20th century 30s, Income Statement became the core of financial statament systerm. The profit indicators are regarded as the most important indicators of financial accounting evaluation syeterm by investors, and the profit quality has been widely concerned at the latest years. This is mainly because the profit quality is a important indicator which can help us judge the revenue capacity and the value of a company. The quality of profit relates survival of enterprises. So , it’s necessary to analyse the quality of the frofit.There are many theories and modles about the Profie Quality,but most of them only give some indicators. This article attempts to suggest a new idea and framework for the analysis of Profit Quality based on the Profit Structure, and also offers some references for the operation of our businesses in how to use profit structure to analyse the quality of profit. The whole text contains six parts and two main lines: the evolution of each Profit Structure and Profit Quality theory. On the basis of synthetical research on the Profit Structure theory and the Profit Quality theory, the author offers five suggestions about how to analyse the quality of profit from structure and how to promote the quality of profit. At last ,the author prospect the research tendency.The profit quality is very important, because it relates the interests of stockholds, creditors, government, and the managers. All of them use the accounting profit as the basis evaluation, if the profit quality cann’t be ensurance, the effection of profit information will be influnced seriously, and the desion cann’t be supplied for the scientific informationabout profit. So judging the profit quality correctly is a great task.
论文关键词： 利润；利润结构；利润质量；提升；
Key words（英文摘要）：www.328tibEt.cn Profit；Profit structure；Profit quality；Promote；