The Analysis Of Sustained Profitability And Its Influence Factors Of Company H

Earnings Persistence is an important characteristic of accounting information quality,is also the key indicators of earnings quality.Earnings Persistence is a steady state characteristics that earnings maintain for a long period of time,which can effectively create the relationship between enrnings of different period,and can guarantee that based on the existing enrnings information we can effectively predict the future earnings.Earnings Persistence are the basic characteristics of earnings quality,the high Earnings Persistence can make historical accounting data correlation become more decision-making.Earnings Persistence reflect the earnings performance conditions of the corporate,which is of great significance for companies and investors,is also an important influencing factors for investors to valuate the value of companies.Earnings Persistence is of great significance for investors to predict future development prospects of the company.With the development of capital market in our country,the research of Earnings Persistence become a hot issue in the research of the capital markets in decades.Foreign scholars have make a lot of work on Earnings Persistence from various angles,and the results are abundant.Domestic scholars have certain contribution to the research of Earnings Persistence,but it remains to be further.Based on non-listed company H company as an example,this article embarks from the financial data of the enterprise of recent years,and based on the use of dupont analysis system,to analyze the enterprise's earnings situation,including its existing problems and advantages,and then make analysis on the reason of existing problems from the management level and technical level and culture level,and finally summarizes the influence of H company's Earnings Persistence and the Suggestions are put forward.H company is a modern company of Chinese medicine yinpian brand enterprise,which is based on brand,and make service as the forerunner,and take the technology as support.As a private Chinese medicine enterprises,H company has a distinct industry characteristics,and because of the enterprise is in rapid growth stage,the study on its Earnings Persistence have important instruction function for the relevant investors.