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利润质量,或者说上市公司利润质量的确是一个老生常谈的话题,但它的重要性足以使各位学者再怎么研究它也不为过。笔者从书上和各位前辈的言传身教中稍略领悟一些观点,拟在此谈谈自己的看法并加以总结。本文将从利润质量的含义,尤其是上市公司利润质量的含义出发,着重探讨分析上市公司利润质量问题的重要性和必要性,分析影响利润质量问题的因素,从现金流看上市公司的利润质量并思索如何降低利润质量分析的成本。希望能对上市公司利润质量问题在我国的实际应用起到积极的作用.笔记学识浅薄,片面和疏漏之处还请赐教。
The quality of profits, or the quality of the profits of listed companies, is indeed a commonplace topic, but its importance is enough for scholars to study it no further. The author from the book and your predecessors precept and example of a little insight into some ideas, to be here to talk about their own views and to sum up. Based on the meaning of profit quality, especially the meaning of profit quality of listed companies, this paper focuses on the importance and necessity of analyzing the profit quality of listed companies, analyzes the factors that affect the quality of profit, and see the profit quality of listed companies from cash flow And consider how to reduce the cost of profit quality analysis. Hoping to have a positive effect on the actual application of the profit quality of listed companies in our country.Note notes shallow knowledge, one-sided and omissions please enlighten me.