关于上市公司盈利的质量分析——以银广夏公司为例

根据现金流量表设置上市公司盈利质量评估的主要指标，即经营现金流量净额与营业利润的比率、主营业务收现率、经营现金流量净额与净利润比率、现金毛利率与产品毛利率的比率和投资收益收现率，并制定了评估标准。结合实例，阐述了上市公司盈利质量评估方法和对评估的分析，结果表明，该评估指标的分析可确定会计报表所反映的企业经营成果的真实程度，从而为投资者做出投资决策提供有益的参考。

Indexes evaluation for the profit quality of a listed corporation

On the basis of cash flow statement, some indexes, which will be used to evaluate the profit quality of a corporation on the market,are put forward. Such as,rate of net cash flows from operating activities on operating profit,rate of the main operating cash receipts on the main operating revenue,rate of net cash flows from operating activities on net income, rate of cash gross margin percentage on product gross margin percentage and rate of cash receipts from invesling income on investing income. The paper gives the evaluating standards and elaborates the evaluating method for the profit quality of a corporation on the market with an illustration. The result reflects that on the basis of these indexes we can find the reality of the operating results that financial statements reflect. All this is a good reference for investors to make decisions.