农业上市公司利润质量问题及其提高对策研究

农业上市公司利润质量问题及其提高对策研究(11800字)
摘  要：会计利润质量这一问题近年来备受关注。利润质量是否真实对于投资者的投资，经营者的经营管理以及受益者的收益起到重要的影响。近年来上市公司利润质量的真实性也受到了很多人的质疑。本文从我国农业上市公司利润质量出现的问题出发，通过利润的持续性、成长性和现金保障性的评价指标来分析其存在的问题，进而提出提高利润质量的对策。
关键词：农业上市公司；利润质量；利润

Study on the Quality of Profits Problem and Improve Countermeasures in
Agricultural Listed Company
Abstract：In recent years, the quality of accounting profits has been attached much concerns, which is real or not has mattered much for the investors’ investment, the operators’ management and the beneficiaries’ benefits. The quality of accounting profits of listed companies also has been questioned by a lot of people. My paper started from the study of issues of the agricultural listed companies in China, analyzed these problems through the research on the continuity, growth and cash security of evaluation standards, then tabled some proposals on solutions to profit quality.
Key words：Agricultural listed companies; Profits quality; Profits