| With the emerging "accounting fraud" incident in the world in recent years, the financial data in the profit report can not completely represent the true financial position of enterprises, the quality of profit has become an important topic concerning and discussing almost by the whole society, this realistic background drives us to study the quality of profit from a new perspective. Based on the consideration, this paper analysised the profit quality of Chinese coming into market enterprises from the estate industry perspective, and tried to establish a set estimating system about estate industry profits.The profit quality in this article was defined as the profit's degree of collection, durative and growth, margin to ensure reliable and true. Put forward four characteristics of profit quality and various factors that impacting profit quality. Analysised the lack of recent evaluation system, put forward the characteristics and constituent elements of profit quality evaluation system. Then this article selected the appropriate financial targets according to the operating characteristics of estate industry, to build up the profit quality evaluation system of estate industry.In the empirical study, this article selected 44 samples of the real estate and adopted the date from 2006-2007 Annual Report, has determined the index weight of profit quality evaluation system through factor analysis and sorted the profit quality of the 44 samples according to the comprehensive factor scores, this article analysed the quality changing reasons of the real estate industry and the individual, validated the model from the perspective of empirical. Finally, the article lodged the corresponding Countermeasures and suggestions to the problems. This study has a certain practical significance for the users of accounting information to understand and evaluate the profit quality, govern profit manipulation of the coming into market companies and stabilize the development of capital markets. |
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