Profit Quality Assessment Research Of Listed Company

Accounting Information Quality of a government department, investors, creditors and other stakeholders of great concern, and profits of the relevant data and indicators is the focus of accounting information and focus. Especially in the "Yinguangxia", "Zhengbaiwen," "Tin", "WorldCom", "Enron," after a series of accounting scandals, the accounting information quality, that is, the authenticity of accounting information, the reliability of many stakeholders great attention. Meanwhile, the quality of research for profit has become an important and urgent issue by policy makers in accounting and related academic attention.This standard of research and empirical studies using the combination of qualitative analysis and quantitative analysis methods, the meaning of quality for profit, characteristics, influencing factors, comprehensive evaluation index system, comprehensive evaluation model, evaluation system and model of integrated use of other related issues of the studies. First access a large number of literatures on the basis of the concept of profit and quality defines, summarizes the profit quality of truthfulness, stability, growth and pay Xian Xing four important Tezheng of Deng, Bing Ju analysis of the impact of Shangshi Gongsilirun quality factors, and then based on the quality of four key features of the profit, net cash levels were selected, sales is the ratio of net return on assets, net profit growth rate of main business revenue growth, operating profit growth rate, net asset growth, surplus cash coverage ratio, cash flow from operating activities per share for the nine quantitative evaluation indicators and a certified public accountant with the audit opinion, based on level of management, business development, innovation based on four qualitative evaluation to build profits Quality Evaluation System. In the drawing of the profits of listed companies at home and abroad the quality of the main evaluation method, based on the index system and model, using principal component analysis of innovative companies to build a quality assessment model for profit, then food companies in China in 2008 annual data, for example, research has constructed comprehensive evaluation index system and evaluation model, the profits of listed companies in food quality in a comprehensive comparative analysis and ranking, and the use of factor analysis on the index system and evaluation method is scientific and rational of the inspection. Finally, found in 2008 among listed companies profit food quality vary greatly, the same ranking the quality of corporate profits and earnings per share rankings differ significantly, the net return on assets, net profit growth, operating profit growth rate of the three indicators Food companies have great influence on the quality of profits.