Profit Quality Evaluation Of Xiamen Overseas Chinese Electronic Co.,Ltd

In recent years, the profit quality evaluation is causing a lot of discussion in the society. Profits are very important indicators for listed companies, government departments, investors and other stakeholders. So whether the profit quality is reliable, continue, able to healthy development, have become the focus problem of the current accounting system, including theory and practice. Therefore, the correct analysis of profit to better evaluate the profit quality is of great significance.In order to better evaluate the earnings information quality of listed companies, this article combed the relevant literature, analyzed the existing quality evaluation research of profit, identified profit quality characteristics in this paper, and divided them into reliability, sustainability, collection, and growth four aspects, and based on these four characteristics, this paper analyzed and evaluated the quality of profit. This paper first defined the basic connotation of the profit and profit quality, analyze d the factors influencing the quality of profit, and then, the paper summarized the profit quality characteristics. This paper introduced the related theory of profit quality evaluation method. The paper constructs the quality evaluation index system and then construct the evaluation model of quality evaluation. In the follow text, this paper analyzed profits from four aspects, the quality of reliability, sustainability, collection and growth, to select the corresponding profit targets to build the index system, and introduce d factor analysis in detail in this paper, by using factor analysis the paper finally constucted the evaluation model of profit evaluation.The paper carried on the profit quality evaluation to Xiamen overseas Chinese electronic co., Ltd. This paper expounds the selection of Xiamen overseas Chinese electronic co., Ltd., as the cause of the evaluation objects, and construct the profit quality of evaluation system of Xiamen overseas Chinese electronic co., Ltd. Based on the data of 2004-2014, the profit quality of Xiamen overseas Chinese electronic co., Ltd is evaluated, the evaluation results are analyzed from four aspects, which are profits of reliability, sustainability, collection and growth. The results of valuation results showed that, the Xiamen overseas Chinese electronic co., Ltd. quality showed a trend of decline in profits. Then, this paper analyzes the of reason of profit decline in the quality of Xiamen overseas Chinese electronic co., Ltd., and then for various reasons put forward the countermeasures and suggestions to improve the quality of profit, further validated the established evaluation system of the listed company profits of Xiamen electronics co., Ltd, and it even has certain guiding significance to the entire group of listed companies.