Profits Of Listed Companies Quality Evaluation System

From the 20th century, "Enron" be exposed to the greatest financial scandals of listed companies, the early 21st century to "Lehman Brothers" bankruptcy as the representative of the financial crisis, the increasing awareness of stakeholders concerned about the importance of the quality of listed companies profit, profit quality of research is also increasingly by domestic and international academic attention. However, the quality of profits, academics have not formed a unified definition of, nor the profits of a recognized quality evaluation index system. For these reasons, I chose the quality of listed companies profit analysis and evaluation for the study, in order to enrich the quality of listed companies profits, and stakeholders to judge the quality of listed companies profit benefit.Listed company as a for-profit organization whose purpose is to make investment in business capital gains, generate profits, maximizing the value of the company. In this process, the important thing is whether the listed company had a profit, more importantly, the profits made by listed companies is achieved most of its own optimal use of resources, can continue to support the steady growth of listed companies in the future business development. Therefore, the quality of the profit of listed companies will be operating throughout the whole process, it has a very good comprehensive financial analysis of the significance.In order to achieve the establishment of Chinese listed companies profit purposes of quality evaluation system, this paper based on the theory of accounting, using economics, accounting and statistics and other relevant theories, the analysis of present situation, based on "profits" with the concept Through the concept of economic profit and accounting profit comparison, the quality of profits in the reliability, stability, continuity and realization of the four characteristics, then selected for each feature of a number of representative indicators, the establishment of a four-dimensional profit quality evaluation system and an example.