摘 要随着时代的发展、科技的进步，越来越多上市公司不断涌现，判断一家上市公司经营是好或者是坏，主要还是要看它的盈利质量。在企业财务分析中,上市公司的盈利质量可以说是一个相当重要的指标，所以，不管是为了让证券市场能够规范地得到发展,还是为了使投资者、债权人的利益受到一定的保护，上市公司盈利质量的不断提高都有着深远的意义。本文从主营业务利润率、资金的经营现金流量回报率、净利润现金比率以及净资产收益率四个方面，对美的集团和格力电器两家公司的盈利质量进行比较，从而得出上市公司盈利质量可能存在的主要问题，并针对这些问题提出相应的解决对策。关键词：上市公司；盈利质量；盈利操作AbstractWith the development of the times, the progress of science and technology, more and more listed companies continue to emerge, to judge whether a listed company is good or bad, mainly depends on the quality of its profits. In the enterprise financial analysis, the profit quality of listed companies can be said to be a very important indica paper compares the profit quality of the two companies, Mei group and Gree Electric, from the four aspects of the main business profit margin, the operating cash flow return of the ftor, so whether in order to let the securities market can be standardized development, or in order to make the interests of investors, creditors to be protected, the continuous improvement of the profit quality of listed companies have far-reaching significance. Thisunds, the cash ratio of net profit and the return on net assets, so as to obtain the main problems that may exist in the profit quality of listed companies, and put forward corresponding countermeasures for these problems.Key word：quoted company；profit quality；profit operation目 录一 引 言........................................................1二 国内外研究现状..................................................2（一） 国内研究现状......................
