风华高科企业的盈利质量分析目录摘要....................................................................................IAbstract...............................................................................II引言....................................................................................1一、相关概述............................................................................1（一）盈利质量相关理论综述..........................................................1（二）盈利质量的影响因素............................................................1（三）盈利质量的评价指标............................................................1二、风华高科股份有限公司盈利质量现状....................................................2（一）公司简介......................................................................2（二）盈利质量现状..................................................................3三、风华高科公司盈利质量存在的问题......................................................6（一）费用支出过多..................................................................6（二）存货管理不到位................................................................7（三）成长能力降低..................................................................7（四）现金流量吃紧..................................................................7四、风华高科公司提高盈利质量的对策......................................................7（一）严格费用管理，有效控制各项开支................................................8（二）加强存货管理，减少资金占用....................................................8（三）对产品进行创新提高发展能力....................................................8（四）加强现金流风险管理............................................................9结论....................................................................................9参考文献...............................................................................10致谢...................................................................................11风华高科企业的盈利质量分析摘要：企业盈利质量的高低不仅关系到企业在市场竞争中能否占有优势地位，是否能够可持续发展，投资人是否获得最大的投资收益。因此，企业必须了解和熟知自己的盈利质量如何，才能做出相应的战略决策，以保证投资人、债权人的合法权益不受损失。本文进行盈利质量相关理论综述后，以上市企业风华高科公司股份为研究对象，通过财务数据对风华高科公司盈利质量展开分析和论证，提出了风华高科公司盈利质量现状，根据该公司的盈利质量变化状况进而分析其中的问题所在，得出有助于改善企业盈利质量的有效方法，使风华高科企业的盈利质量得到提高。关键词：盈利质量；财务分析；净资产收益率；销售毛利率PAGE\*MERGEFORMATIAnalysisontheProfitQualityofFenghuaHi-techEnterprisesAbstract:Theprofitqualityofanenterpriseisnotonlyrelatedtowhethertheenterprisecanoccupyadominantpositioninthemarketcompetition,whetheritcanachievesustainabledevelopment,andwhethertheinvestorscanobtainthemaximuminvestmentincome.Therefore,enterprisesmustunderstandandknowhowtheirprofitqualityissoastomakecorrespondingstrategicdecisionstoensurethatthelegitimaterightsandinterestsofinvestorsandcreditorswillnotbelost.Thispaperreviewstherelevanttheoriesofprofitquality,takesFenghuahightechcompanyastheresearchobject,analyzesanddemonstratestheprofitqualityofFenghuahightechcompanythroughfinancialdata,putsforwardthecurrentsituationofprofitqualityofFenghuahighte...
