| 论上市公司利润质量之综合评价 |
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| 引用本文： | 吕博.论上市公司利润质量之综合评价[J].广西经济管理干部学院学报,2001,13(1):41-43. |
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| 作者姓名： | 吕博 |
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| 作者单位： | 陕西财经学院,陕西,西安,710061 |
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| 摘 要： | 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。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。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。
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| 关 键 词： | 利润质量 评价体系 层次分析法 |
| 文章编号： | 1008-8806(2001)01-0041-03 |
| 修稿时间： | 2000年6月19日 |
On comprehensive appraisal of profit quality of the listed securities companies |
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| LU Bo.On comprehensive appraisal of profit quality of the listed securities companies[J].The Journal of Guangxi Economic Management Cadre College,2001,13(1):41-43. |
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| Authors: | LU Bo |
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| Abstract: | The concept of profit quality is very important in the financial statement analysis of the listed securities companies.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.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. |
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| Keywords: | profit quality appraisal system stratifying analysis |
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