Study On Profit Quality Of Listed Companies In China

The Chinese economies develops quickly and the listed companies gradually become the most advantagible segmengt of economics .However, For a long time, Under the impact of various of factores,some listed companies pursue the growth of Profit quantity, But neglect to promote the quality of Profit. Lots of problems,such asthe accounting profit figure is not ture , accounting profit don't accompany withenough cashflow, profit structure Isn't suitable, earning power can't persistent for alongtime , Etc .Those problems have influenced the perpetual development of listed companies and the prosperous of capital market seriously. So, The research on the quality of profit be very important.The research on the profit quality have to answer a series of questions: What is profit quality? what is The standard of the profit quality? What factors impact profit quality?Those factors how to influence profit quality? How to evaluate profit quality? How to improve profit quality? The answers to these questions make up of this paper.The first chapter defines the defination of profit quality on the base of defination of profit.The second chapter discuss the characteristics of profit quality.The third chapter discuss the main factors that influence profit quality.The fourth chapter is the explain of profit quality form economic perspective.The fifth chapter design profit quality evaluation system on the basis of characteristics of profit quality.The sixth chapter put forword some useful advance aim at inhance the profit quality of our country's companies.The innovations of the article contain: Compared with other researches on the quality of profit,this article research the topic from multi- angle of view .Eatiate the concept, characteristics and influence facers more systematically ;Try to conceive the evaluation system of profit quality ;Bring forward some useful advance according to the all-pervading profit quality problems .The main contribution of this article contains : enriched the contant of anccounting and financing in theory ,this article can help users of accounting...