利润质量的高低对企业的生存、发展十分重要,它是投资者进行投资决策、债权人进行信贷决策和经营者进行治理决策以及支付经营者薪酬等的基本依据。从财务管理和会计核算的角度看,影响企业利润质量的因素主要有利润构成、现金流量、会计政策、财务状况等。 The level of profit quality is very important to the survival and development of an enterprise. It is the basic basis for investors to make investment decisions, credit decisions made by creditors, and managers’ decisions on governance and remuneration of managers. From the perspective of financial management and accounting, the main factors affecting the quality of corporate profits are profit composition, cash flow, accounting policies, financial status and so on.