ISSN 1008-2204
CN 11-3979/C
华径. 中国物流类上市公司利润质量分析[J]. 北京航空航天大学学报社会科学版, 2012, (6): 73-79,93.
引用本文: 华径. 中国物流类上市公司利润质量分析[J]. 北京航空航天大学学报社会科学版, 2012, (6): 73-79,93.
Hua Jing. A Profit Quality Analysis of Chinese Logistics Listed Companies[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2012, (6): 73-79,93.
Citation: Hua Jing. A Profit Quality Analysis of Chinese Logistics Listed Companies[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2012, (6): 73-79,93.

中国物流类上市公司利润质量分析

A Profit Quality Analysis of Chinese Logistics Listed Companies

  • 摘要: 利润是会计学的核心概念,也是投资者、债权人和政府借以衡量企业经营业绩和未来可持续发展能力的关键指标,但由于追求高利润导致的人为利润粉饰以及会计收益计量基础本身存在的潜在威胁,上市公司的利润常常出现有量无质的状况,利润已无法客观真实地反映上市公司的经营状况。因此,完善利润质量的概念理论框架和利润质量评价分析体系,发掘企业经营发展真相,对于保障投资者的利益和促进市场协调发展有着十分重要的意义。

     

    Abstract: Profit is the core concept of accounting,and it is the key indicator for investors, creditors and the government to measure companies- business performance and their ability to develop sustainably. But as a result of profit whitewashing and potential threat of measure basis of accounting income, the quality of the profit of listed companies is very low, and the profit can-t reflect the actual operation condition of companies. Therefore, in order to protect investors and promote the coordinated development of the market, it is of great significance to complete the theoretical framework and the evaluation system of the profit quality, and to expose the actual operation condition of listed companies.

     

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