| The rapid rise of e-business,the traditional retail business is confronted with shock.Therefore,retail enterprises must transform,looking for the right business model is very important.By studying the food processing and manufacturing industries profit quality,selection of nuts leading enterprises Q food company as the object of study,use the case analysis method and PCA,under the analysis of earnings quality profitability,collection,stability,growth four aspects,the possible problems of profit quality after enterprises transformation are explored,and the reasons are found out and optimization suggestions are given.First of all,through sorting out the relevant literature of O2 O transformation and profit quality,the general study orientation of this paper is elucidated,and the meaning,category and other related notions of O2 O model as well as the theoretical basis of earnings quality are introduced.Secondly,from the four kinds of profit quality to evaluate Q food company O2 O transformation,combined with financial index analysis and PCA,full-scale evaluation of Q food company O2 O mode of profit quality.From the four kinds of profitability,stability and collection,growth to measure the profit quality of Q food company transformation O2 O mode,the use of PCA with dimension reduction thought,through SPSS23.0 software,processing the original data,calculate Q food company O2 O transformation profit quality principal component score,the full-scale evaluation results.The study found that Q Food Company had little change in profit quality in the short term after the transformation of O2 O mode,and the transformation effect had a certain lag.After 2017,the quality of earnings has improved.Therefore,it is judged that the transformation of O2 O mode of Q food company is relatively successful.However,using the PCA to build rating system,for the sake of make the article more specific and science-based research results,combined with other enterprises in the industry analysis of Q food company earning quality,find the Q food company earnings quality comprehensive score ranked in the industry level,mainly is the stability of earnings quality,collection and growth problems.The main reason is that in comparison with other business in the same business,Q food company has a late transformation,lacks core technical talents in the O2 O field and has weak enterprise competition.Then put forward relevant suggestions :reasonable promotion of online operation;perfect the talent strategy system;strengthen core competition among enterprises. |