| 应正确分析企业“利润质量” |
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| 引用本文： | 金芬.应正确分析企业“利润质量”[J].贵州工业大学学报(社会科学版),2004,6(1):74-75. |
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| 作者姓名： | 金芬 |
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| 作者单位： | 贵州工业大学会计系,贵州,贵阳,550003 |
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| 摘 要： | 人们对企业财务报告进行分析时,往往容易只关注企业当期利润数量高低,并以此判断企业增长性,却忽视了利润数字背后的东西,对利润数量指标的局限性分析,有助于提醒人们关注"利润质量"概念,帮助人们正确分析企业财务报告,正确认识企业业绩好坏。
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| 关 键 词： | 利润数量 利润质量 企业业绩 现金流量分析 |
| 文章编号： | 1009-0509(2004)01-0074-02 |
| 修稿时间： | 2003年7月1日 |
Analyze "the Quality of Profit" of Enterprise Correctly |
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| JIN Fen.Analyze "the Quality of Profit" of Enterprise Correctly[J].Journal of Guizhou University of Technology(Social Science Edition),2004,6(1):74-75. |
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| Authors: | JIN Fen |
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| Abstract: | The present quantity of profit is easily focused when people analyzing financial return of an enterprise, which is also one factor in judging an enterprise's incremental value. However, the truth under the quantity of profit is ignored. The analysis of the limitation of the profit index reminds people of the idea of "the quality of profit", contributing to the correct analysis of financial return and correct evaluation of the enterprise performance. |
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| Keywords: | profit quantity profit quality enterprise performance cash flow analysis |
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