利润质量

文章对利润质量的影响因素，以及它与三大财务报表的关系作综合性评价，并应用AHP法（即层次分析法）对如何提高利润质量作了实证分析。

In the article , the author makes a comprehensive appraisal of the influence factors on profit quality and its relationship with the three major financial statements , and furthermore , by applying the AHP method , carries out a positive analysis on how to improve the profit quality .

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

利润质量的标准是什么？

What is The st and ard of the profit quality ?

判断上市公司利润质量的财务分析方法

Finance analytical methods of judgement profit and quality in listed company

论上市公司利润质量之综合评价

On comprehensive appraisal of profit quality of the listed securities companies

因此正确判断企业利润质量是一项非常重要的任务。

So judging the profit quality correctly is a great task .

企业利润质量的影响因素及评价

Side effects on the enterprise neat profit and its appraise

第三章分析了利润质量的主要影响因素，包括收益确认和计量模式、会计政策的选择和运用、利润结构和资产质量等。

The third chapter discuss the main factors that influence profit quality .

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

长期利润质量分析

Analysis of Net Income Quality on a Long-term Perspective

第四章是对利润质量的经济学解释，主要从委托代理理论和信息经济学的角度验证了本文研究思路和方法的合理性，推导出改善利润质量的根本路径。

The fourth chapter is the explain of profit quality form economic perspective .

我国上市公司利润质量研究

Study on Profit Quality of Listed Companies in China

加强对利润质量的理论研究和实践探索，是十分必要也是十分紧迫的课题。

So , The research on the quality of profit be very important .

上市公司利润质量恶化的分析

The analysis about profits quality deterioration of listed companies

三是企业的利润质量；

Three is the enterprise 's profit quantity ;

因此，利润质量开始受到各界的关注。

Therefore , profits quality begins to get attention from all walks of life .

公司管理层操纵盈余管理的动机和程度都将对应计利润质量产生影响。

The corporate governance structure and the operating condition have grate influence on accruals quality .

提出了利润质量的四大特征，对影响利润质量的各种因素进行了阐述。

Put forward four characteristics of profit quality and various factors that impacting profit quality .

怎么样提高和改善利润质量？

How to improve profit quality ?

应计利润质量评价与影响因素研究

Accruals Quality and Its Influencing Factors

如何识别和评价利润质量水平？

How to evaluate profit quality ?

利润质量受哪些因素影响？

What factors impact profit quality ?

利润质量这一概念，在上市公司财务会计报告分析中十分重要。

The concept of profit quality is very important in the financial statement analysis of the listed securities companies .

利润质量分析是投资者进行投资决策的重要环节。

The quality analysis of the profit is such an essential link that it decides on the investors ' investment decision .

基于这种考虑，本文拟对我国上市公司的利润质量进行评价，并尝试建立一套我国上市公司利润质量的评价体系。

So the thesis attempts to set up an evaluating system of our country 's listed companies to appraise the profit quality of them .

其次，利用传统的利润质量评价方法和财务治理观点下的利润质量评价方法构建了会计利润质量的评价体系。

Secondly , the evaluation method from the traditional profit and accounting profit quality of financial governance index method research company analysis and evaluation system .

然而，目前对于利润质量，学术界还没有形成统一的定义，更没有一套公认的利润质量评价指标体系。

However , the quality of profits , academics have not formed a unified definition of , nor the profits of a recognized quality evaluation index system .

最后以中国中铁和中国铁建为研究对象，对二者的会计利润质量进行评价，并找出会计利润质量与财务治理之间的相互作用。

China Railway and China Railway built for the study , the use of accounting profit quality evaluation system to evaluate the quality of both the accounting profit .

按照综合因子得分对这40家上市公司的三年利润质量分别进行排序，分析其利润质量变化的原因，从实证角度验证了模型。

Finally , it ranks the profit quality of the 40 listed companies , analyses the reason the profit quality changes , and verifies the evaluation model by demonstration .

随着我国证券市场不断完善，上市公司数量日益增多，对上市公司利润质量进行监控和分析非常重要。

The improving of domestic securities market and the multiplying of the listed securities companies make it very important to supervise and analyse the profit quality of the listed securities companies .