主营业务贡献对利润质量影响实证分析

本文从分析我国上市公司主营业务贡献与净资产收益率的关系入手，探讨主营业务利润对利润质量的影响．结果发现主营业务贡献与净资产收益率变异系数呈负相关关系，主营业务贡献率变异系数与净资产收益率的变异系数呈正相关关系。说明主营业务利润比重在很大程度上决定了公司盈利的稳定性与持久性。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。

Empirical Analysis of Profit Quality From Proportion of Main Operating Profit

The paper discusses the effect of profit quality from main operating profit by an analyses on the relationships proportion of main operating profit and ratio of net earning to net asset , Empirical evidence indicates there is reverse relationship between main operating profit and the variance coefficient of ratio of net earning to net asset, but positive relationship between the variance coefficient of proportion of main operating profit and the variance coefficient of ratio of net earning to net asset. Studies prove that the stability and durability mostly depend the proportion of main operating profit in gross profit. So listed companies should attach importance to main operating profit and improve the proportion of main operating profit in gross profit.