回顾过往的几十年,可以发现很多公司在经营过程中用不正当的手段虚造财务,提升股价。无论是国外的安然公司,还是国内的银广夏,它们在事实真相没有透露之前都有着很高的利润和与其相对应的股价。然后,在其造假被披露后,就变成了其股价连续下跌,投资者蒙受巨大损失。这样的反差不得不引起我们思考:什么才是有质量的利润?如何从利润表以及其他相关财务报告中分析企业的利润价值,从而为投资者提供真正有用的信息? Looking back over the past few decades, it can be found that many companies use unfair means to create finances in the course of their operations and increase their share prices. Whether it is foreign Enron companies, or domestic silver and summer, they have high profits and their corresponding stock prices before the facts are revealed. Then, after its disclosure was revealed, it became a continuous drop in its stock price and investors suffered huge losses. This contrast has to lead us to think: what is the quality of profits? How to analyze the profit value of the company from the income statement and other related financial reports, so as to provide investors with truly useful information?