Research On The Profit Quality Of ZT Bus Holding Co.,Ltd.

Profitability is the foundation of the existence of a company.Although many listed companies are highly profitable,the quality of their profits is not necessarily high.The level of profitability and the quality of profits directly affect their long-term development,and the quality of profitability reflects the company to a certain extent.The profitability of the company,the continuous stability of the profit in each period,the degree of cash acquisition and the future growth,so all walks of life are paying more and more attention to the quality of corporate earnings.This article adopts the method of case analysis to study the profit quality of ZT Bus Holding Co.,Ltd.Firstly,it sorts out relevant domestic and foreign literature and forms an overall thesis framework;secondly,it defines the concept of profitability and distinguishes it from profitability.This article believes that profitability refers to the company’s gains based on the authenticity of the company’s data.Profitability,the degree of continuous profitability in each period,the degree of accounting profits achieved and the future growth of the company,and then the establishment of a profit quality evaluation element system,and an analysis of internal and external factors affecting the company’s profit quality.Thirdly,taking ZT passenger cars as the research object,using the constructed profit quality evaluation system to analyze the profit quality of ZT passenger cars,and evaluate its profit quality;then in-depth analysis of the problems existing in the profit quality of ZT passenger cars,and specific analysis of the causes The reasons for the low profit quality of ZT enterprises,finally put forward targeted strategies to improve profit quality.The passenger car industry is one of the pillar industries of my country’s rapid economic development.With the rapid development of China’s economy,my country’s passenger car industry is also developing rapidly.In recent years,a series of new energy subsidy reduction policies,continuous upgrading of my country’s consumption structure and the development plan of the new energy vehicle industry in the "14th Five-Year Plan",the production and sales of passenger cars may be affected to a certain extent.The subsidy policy is unstable,and bus companies rely heavily on new energy subsidies.The profitability of bus companies may be high,but the quality of their profits may not be high.In order to ensure the long-term sound development of bus companies,the profit quality of bus companies should be adjusted.An accurate evaluation is of great significance.