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《Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition)》 2012-06
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A Profit Quality Analysis of Chinese Logistics Listed Companies

Hua Jing(Accounting,School of Economics and Management,Beijing JiaoTong University,Beijing 100044,China)  
Profit is the core concept of accounting,and it is the key indicator for investors,creditors and the government to measure companies' business performance and their ability to develop sustainably.But as a result of profit whitewashing and potential threat of measure basis of accounting income,the quality of the profit of listed companies is very low,and the profit can't reflect the actual operation condition of companies.Therefore,in order to protect investors and promote the coordinated development of the market,it is of great significance to complete the theoretical framework and the evaluation system of the profit quality,and to expose the actual operation condition of listed companies.
【CateGory Index】: F253.7;F832.51;F224
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