Research On The Profit Quality Of D Film And Television Company

It is always necessary to study the profit quality.With the rapid development of China and the growing market economy,all kinds of information become more and more complex.At the same time,investors and other relevant stakeholders are more and more concerned about all kinds of comprehensive information provided by listed companies and pay more and more attention to the analysis of information content.From the micro perspective,The research on the real profit quality of a company can help the stakeholders to make various decisions on the premise of having a comprehensive understanding of the enterprise’s earnings situation.For example,the enterprise managers can make appropriate decisions for the development of the enterprise,and the investors can also make correct investment decisions,reduce the risk of investment,so as to obtain income.From the macro perspective,The profit quality of a case may be a general manifestation of the development and capital situation of the whole industry,which will have an impact on the economic development of the whole industry.This thesis selects the list company--D Film and Television Company as the research object.On the basis of systematically summarizing the concept of profit quality and related theories,this thesis constructs the evaluation system of profit quality from the four dimensions of profitability,cash security,safety and stability and growth according to D Film and Television Company’s operating conditions and the financial characteristics of film and television industry.Based on the evaluation indices of the evaluation system,this thesis makes a vertical comparison of D Film and Television Company itself and a horizontal comparison with the selected enterprises in the film and television industry.The results show that D Film and Television Company has problems of weak asset profitability,lack of profitability stability,low quality of cash recovery and weak ability of cost control.Then,the thesis analyzes the reasons that affect the profit quality in detail from the external factors such as policy supervision,industry competition,social and cultural environment,as well as the internal factors such as asset status and income quality,main business competitiveness,cost and expense status.Finally,in view of the problems existing in the profit quality of D Film and Television Company and the causes of the problems,this thesis puts forward a series of measures and suggestions to improve its profit quality,such as actively complying with policy changes,paying attention to the development of film and television sector,strengthening the supervision of accounts receivable,paying attention to the management of inventory and strengthening the control of cost.The research in this thesis is conducive to an accurate and comprehensive grasp of the profit quality of D Film and Television Company,to explore the existing problems of the company’s profit quality,analyze the reasons and provide some reasonable suggestions,so as to improve the overall profit quality of D Film and Television Company and help its future development.At the same time,it can also have some guidance and reference for other enterprises in the film and television industry.