质量，一般指产品或工作的优劣程度。利润质量就是指实现利润的优劣程度。从一个会计期间看，利润质量表现为账面会计利润的变现能力；从长远的观点看，利润质量表现为各期利润持续发展的稳定程度。我国企业报告的利润，是会计人员根据会计准则和制度的规定，对企业在一定会计 Quality generally refers to the degree of pros and cons of a product or job. The quality of profits means the degree of profitability. From the perspective of an accounting period, the quality of profits is represented by the liquidity of book-accounting profits. From a long-term point of view, the quality of profits is the stability of the sustained development of profits for each period. The profits reported by Chinese enterprises are the accounting personnel’s accounting in accordance with the accounting standards and regulations and the enterprises’ certain accounting