上市公司盈利质量分析——以新希望集团有限公司为例摘要：盈利质量是指企业盈利的持续性、稳定性和可预测性，是企业实际的经营成果、经济效益和发展能力的内在揭示。理想状态下企业的盈利至少应该包括三个方面：是否具有较好的盈利能力；是否有较强现金流的保障；是否具有较好的发展潜力。本文以新希望集团有限公司为例，在前人研究成果基础上，通过比较和提炼探讨一种新的盈利质量分析方法，为投资者的投资决策提供更明确科学的依据，促使企业管理层重视盈利管理，对我国上市公司的可持续发展具有战略意义。通过改进盈利质量分析方法，克服目前存在的局限性，建立与时俱进、具有中国特色的盈利质量综合评价体系，有利于更快更好的实现我国上市公司的良性发展，适应全球发展战略的需要，对加快我国经济发展有重大意义。关键词：盈利质量 上市公司 财务指标 盈利能力 收益性Analysis of the Profit Quality of Listed CompaniesTake New Hope Group as an exampleLi ChuanClass 2015 of Accounting Class 6, College of Accounting: Wu YunlanAbsrtact: Profit quality refers to the sustainability, stability and predictability of enterprise profits, and it is the inherent revelation of the actual operating results, economic benefits and development capabilities of enterprises. Ideally, the profit of an enterprise should include at least three aspects: whether it has a good profitability, whether it has a strong cash flow guarantee, and whether it has a good development potential. This paper takes Xin Hope Group Co., Ltd. as an example, on the basis of previous research results, through comparison and refining, explores a new method of profit quality analysis, which provides a clearer and scientific basis for investors'investment decision-making, urges managers to attach importance to profit management, and has strategic significance for the sustainable development of Listed Companies in China. By improving the analysis method of earnings quality, overcoming the limitations existing ...
