Construction And Application Of Profit Quality Evaluation System Of Air Transport Industry Based On Profit Structure

Study on operating performance has been the hot topic of theory and practice. As a part of performance evaluation system, financial indicator is the most basic in the analysis of enterprise operating performance. And the financial indicators from the income statement have the closest relations with the enterprise operating performance. Because accounting hypothesis, accounting and the accrual basis of installment, sustainable profits do not represent profits for a certain period of time, and under the accrual basis of profit nor can bring cash flow. Therefore, the quality of profits began to be valued. In the research process of the profit quality, some scholars study the profit quality from the angle of the profit structure, which provides a new angle of view for the research of the quality of the profits. When the analysis is carried out by the general scholars, it is seldom to be evaluated in some industries. In this paper, considering the profit structure characteristics of air transportation industry, we build the industry profit structure of the evaluation system, profit structure itself as the center, coordination with special risk assets, cash flow,giving attention to two or more things. In the process of system building, we adjust relevant indicators to make it more meaningful.Firstly, this paper introduces the theoretical basis of this article, profits, profit quality,the concept and characteristics of structure to build logic basis of profit structure evaluation system. Then, the profit structure characteristics of aviation transportation industry is analyzed, and based on the analysis of industry profit structure we constructed evaluation system. Secondly, as an application of evaluation system of profit structure we undertake profit structure quality evaluation of H company. Finally, giving a summary of full text research, we draw the research conclusion of the article, point out the innovation points and deficiencies in this paper, and illuminate some problems which need to be further studied.