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目前国内企业会计利润质量不高,会计利润质量的分析具有重要的意义。上市公司为了巩固自己在资本市场的竞争地位,对会计信息进行粉饰,导致了会计信息的严重失真作为投资音,该如何从企业的报表中获取高质量的信息从而避免出现误导性的投资决策?该文以佐力药业股份有限公司为例,选取具有代表意义的财务指标,分析了如何辨别企业的会计利润质量。
At present, the quality of accounting profit in domestic enterprises is not high, and the analysis of accounting profit quality is of great significance. Listed companies in order to consolidate their competitive position in the capital market, the accounting information to whitewash, led to the serious distortion of accounting information as an investment tone, how to get high-quality information from the corporate statements in order to avoid misleading investment decisions? Taking Zuo Li Pharmaceutical Co., Ltd. As an example, this paper selects representative financial indicators and analyzes how to identify the accounting profit quality of enterprises.