2analysis on profit quality

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1、AsianAgriculturalResearch2013,5(1)：83-86AnalysisonProfitQualityofSmallandMedium-sizedAgriculturalEnterprises：ACaseStudyofYMIndustrialCo.,LtdinGuang?anCityofSichuanProvinceLingJIANG,HuaweiLUOSchoolofEconomicsandManagement,SichuanAgriculturalUniversity,Chengdu611130,ChinaAbstractF

2、oralongtime,undertheinfluenceofsystemadenvironmentandotherfactors,somesm^ladmedium-sizedagriculturalenterprisesinChinaonlyseekgro^vtofprofitinquantity,butneglectthegrowthofprofitinquality,leadingtolowprofitquality.Thisstudyreasonablydefinestheconceptofprofitqualityofsmallandme

3、dium-sizedagriculturalenterprises,andexpoundsgeneralcharacteristicsofhighqualityprofit.Onthebasisofgeneralfactorsinfluencingprofitqu^ityofenterprises,itbuildsindicatorsystemforevaluatingtheprofitqualityofsmallandmedium-sizedagriculturalenterprises.Also,itconductsanempiricalanaly

4、sisonprofitqualityofChinesesmallandmedium-sizedenterpriseswithYMIndustrialCo.,LtdinGuag5anCityofSichuanProvinceaanexample.KeywordsSmallandmedium-sizedagriculturalenterprises,Analysisoffinancialstatement,ProfitqualityAsianAgriculturalResearch2013,5(1)：83-86AsianAgriculturalResear

5、ch2013,5(1)：83-86Theprofitistheoperatingreturnreceivedonabusinessundertakingafteralloperatingexpenseshavebeenmetinacertainaccountingperiod.Itisnotonlyanimportantbasisforenterpriseshareholders,creditors,governmentadministrativedepartmentsandotherinterestedpartiesmakingdecisions

6、,butalsoanimportantindicatorforevaluatingperformanceofbusinessmana^rs.Inthissense,thestudyonevaluationofprofitqualityofsmallandmedium-sizedarculturalenterprisesiiofgreatsignificance.Externallyspeaking,theevaluationofprofitqualitycanprovideclearbasisforinvestorsmakingproperdeci

7、sions.Internallyspeaking,theevaluationofprofitqualitycanprovidedefinitereferenceforoperatorsmakingprudentdecisionsintheirdailyoperatingactivitiesandinvestment,soastoraisethemanagementlevelandprovidesupportforenterprisedevelopment.1Theoreticalanalysisoftheprofitquality1.1Litera

8、turereviewAsearlyasthe1970s,foreignscholarshave