The Analysis Study Of Profit Quality Based On The Profit Structure

Since the 20th century 30s, Income Statement became the core of financial statament systerm. The profit indicators are regarded as the most important indicators of financial accounting evaluation syeterm by investors, and the profit quality has been widely concerned at the latest years. This is mainly because the profit quality is a important indicator which can help us judge the revenue capacity and the value of a company. The quality of profit relates survival of enterprises. So , it's necessary to analyse the quality of the frofit.There are many theories and modles about the Profie Quality,but most of them only give some indicators. This article attempts to suggest a new idea and framework for the analysis of Profit Quality based on the Profit Structure, and also offers some references for the operation of our businesses in how to use profit structure to analyse the quality of profit. The whole text contains six parts and two main lines: the evolution of each Profit Structure and Profit Quality theory. On the basis of synthetical research on the Profit Structure theory and the Profit Quality theory, the author offers five suggestions about how to analyse the quality of profit from structure and how to promote the quality of profit. At last ,the author prospect the research tendency.The profit quality is very important, because it relates the interests of stockholds, creditors, government, and the managers. All of them use the accounting profit as the basis evaluation, if the profit quality cann't be ensurance, the effection of profit information will be influnced seriously, and the desion cann't be supplied for the scientific informationabout profit. So judging the profit quality correctly is a great task.