主营业务利润

在单变量分析中，主营业务利润率的判定效果较好，多变量判定模型优于单变量判定模型。比较上述几种方法，主成分预测模型在预测上市公司财务困境方面具有较好的预测能力。

In the single variables analysis , the determination effect of the Gross Profit Margin on Sales is better . The multivariable predicting model surpasses the single variable one .

研究结论表明：2006年无形资产对主营业务利润由显著的正向影响，2007年、2008年有正向影响但影响并不显著，资本市场对无形资产有正向价格反映，但并不显著。

Research result shows that in 2006 gross profit of intangible assets by significant positive impact , 2007 and 2008 have positive effects , but there is no significant difference of intangible assets , the capital market is positive , but the price is not significant .

回归分析表明：在董事会规模与主营业务利润率以及BPS的标准差呈显著负相关关系的同时，交互变量的回归系数不显著。

Results show that the coefficients on Ln ( Board Size ) in this new model are significantly negative for the standard deviation of Operating Profit Ratio and BPS , while the coefficients on the interaction are insignificant . 3 .

上市公司股权结构与主营业务利润率相关性分析

Study on Validity Between Listed Companies ' Ownership Structure and OPE

我国制造企业主营业务利润质量评价体系研究与设计

The Estimate System of Main Business Line Profit Quality of Chinese Manufacture Companies

财产保险公司的承保利润即是其主营业务利润。

The underwriting profit in property insurance company is also the corn business profit .

间接法将净利润调节为经营活动的现金流量。公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。

The indirect method shows the reconciliation from net income to cash flow from operations .

公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。利润与销售净额比率

Ratio of profit to net sales

用主营业务利润率指标来评价盈利能力，并建立多元线性回归模型。

To evaluate the profitability with gross margin index , and establish a multiple linear regression model .

每股净资产调整差异对盈利能力的影响分析公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。

The Analysis of the Impact of the Per Share Net Asset s Adjusting Difference on the Profitability ;

中成药研发、广告投入和主营业务利润的实证研究

An Empirical Study on R & D , Advertising Investment and Main Operating Profit of Traditional Chinese Medicine

因此上市公司应该重视主营业务利润，提高主营业务利润在利润总额中的比重。

So listed companies should attach importance to main operating profit and improve the proportion of main operating profit in gross profit .

该比例远远高于大多数发达市场，在这些市场中，非主营业务利润通常仅占总利润的不足10%。

The proportion is much higher than most developed markets where non-core income usually accounts for less than 10 per cent of total profits .

考察了我国证券市场上58家上市公司，共232个样本，针对样本上市公司1998-2001年的数据进行了实证与理论分析，揭示了股权结构与主营业务利润率内在规律。

As to the relationship between ownership structure and OPE problem , the paper employs positive theory to analyze 58 listed companies , - 232 samples from 1998 to 2001 .

研发经费投入强度与代表盈利能力的主营业务利润率和每股收益两个指标都与呈正相关关系。

The intensity of R & D investment is positively correlated with the main business profit margins and earnings per share , which are two indicators on behalf of the profitability .

主营业务利润占公司总利润的比重的高低及其稳定性还将影响公司经营业绩的稳定性，从而也影响公司的后续发展。

And the share of main business in total profit and its stability will have an impact on the stability of operating performance of a company and thus on its subsequent development .

同时，通过优势分析，我们也发现诸如主营业务利润率等财务指标对企业绩效的贡献程度最大。

At the same time , through the way of advantages analysis , we found that the financial indicators , such as main business profit , have the biggest contribution to enterprise performance .

主营业务利润率主要受制于行业、税收政策以及公司的定价策略、市场推广策略、技术是否具有独占性以及领先程度、品牌价值等因素。

ROA is mainly affected by the factors such as industry , tax policy , if companies have exclusive advantages on price strategy , marketing strategy and technology , brand value and leading position .

研究发现：（1）是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响；

The research discovers that : ( 1 ) Whether enjoy the tax preference has the obvious influence to main camp service profit margin , property net profit rate and property ratio of debt .

因此，上市公司必须扎根主业，壮大主业，不断提高主营业务利润的比重，才能增加公司的价值和竞争能力。

A listed company , therefore , must take root in and expand its main business , and increase the share of main business profit , if its value and competitiveness is to be enhanced .

主营业务利润是企业主管部门、股东及报表使用者关注的重要指标，其真实性是任何审计工作的重点之一。

The main business profit is an important index that department in charge , stockholder and user of the statements pay great attention to , its truthfulness is the main task of the auditing work .

结果表明，上市公司对外并购后的超额总资产收益率和超额主营业务利润率都显著为正，说明其经营现金流绩效得到显著改善，经营效率有所提高；

The results show that the abnormal return to total assets and the abnormal ratio of profits become significantly positive following the mergers , which indicate that the cash flow performance and management efficiency have been improved .

因此，直接影响主营业务利润的主营业务成本自然成为审计师工作的重中之重，而存货的日常管理和期初、期末余额与主营业务成本是息息相关的，那到底是如何关联的？

Therefore , the main business cost , which influence the business profit , become the key point of the auditing , the daily management , beginning and final balance is closely related to main business cost .

经过实证研究发现，我国西部地区上市公司的会计盈余质量与存货、主营业务利润、资产减值损失、销售和管理费用、审计意见五大因素相关性较大，其他的指标影响并不显著。

Through empirical study , we found that the accounting earnings quality of the listed companies in western region has a larger correlation between the five factors which are stock , the main business profits , asset impairment loss , sales and administrative expenses , the audit opinion .

主营业务贡献对利润质量影响实证分析

Empirical Analysis of Profit Quality From Proportion of Main Operating Profit

财务状况：共69个指标，包括资产、负债、主营业务收入、利润、增值税、工业中间投入、现金流量等方面的指标。

Finance : 69 indices , including asset , liability , revenue of major activities , profits , value-added-taxes , intermediate industrial input , cash flow , etc.

摘要主营业务是公司稳定利润的主要来源，其左右着上市公司的核心盈利能力和市场竞争力。

As the main source of stable profit for listed companies , main business determines their core profitability and competitiveness .

在投资分析时，通常将企业业绩、股东的财富创造与企业主营业务收人（或利润）增长率相联系。

When making investment analysis , investors always associate corporate performance and shareholder value creation with sales ( or earnings ) growth rate .

按照目前的增长表现，无论是主营业务收入和净利润年复合年增长率呈现下降趋势。

Judging from the performance of growth , whether it is the main business income or net profit CAGR CAGR have shown a downward trend .

同时，按产品或业务类别列示主营业务收入、主营业务成本及营业利润情况。

Simultaneously , situation of income from main business , main business cost and operating profit shall be presented in accordance with products or business types .