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目前对上市公司盈利质量进行评价的指标主要包括销售利润率、总资产收益率每股收益、净资产收益率以及净利润等。上述的这些指标立足于不同的角度评价了上市公司的盈利,虽然比较全面,然而具有一定的缺陷,比如其无法将盈利的现金流入反映出来,也就是不能够将上市公司的盈利质量问题反映出来。为此,本文分析并介绍了如何利用现金流量表探究上市公司的盈利质量。
The current indicators of the profitability of listed companies to evaluate the indicators include sales profit margin, return on total assets earnings per share, return on net assets and net profit. The above indexes appraise the earnings of listed companies based on different angles. Although they are relatively comprehensive, they have certain defects, such as their inability to reflect the profit-making cash inflow, that is, they can not reflect the problem of the profitability of listed companies . To this end, this paper analyzes and describes how to use the cash flow statement to explore the profitability of listed companies.