| With the continuous development of market economy,China’s economy has shifted from the stage of rapid growth to the high-quality development stage.The 20 th report makes it more clearly that we need to accelerate the construction of a new pattern of development and promote high-quality development,which is a major strategy for building China into a great modern socialist country.As the basic plate of the real economy,listed companies play a vital role in the process of economic development.The establishment of the science and Technology Innovation Board also provides incubators for more unicorns.Unicorns have also become the backbone of the transformation of the national real economy,and their profit quality also affects whether enterprises can carry out high-quality development.Although the number of listed companies in the plate has increased rapidly since the opening of the innovation board,including many unicorns,there are still many companies that have not achieved profits and the quality of their profit is bound to have certain defects.As an important part of China’s listed companies,the unicorn enterprise of sci-Tech innovation board is the driving force for the national economy to turn to high-quality development,and also the driving force to realize the strategy of becoming a strong country in science and technology.Therefore,in order to improve the profit quality of unicorn enterprise of sci-Tech innovation board and achieve sustainable and green development,it is extremely important to carry out research on their profit quality evaluation.This paper takes Rongbai Technology as an example,and adopts the method of case study,to deeply study the profit quality of the unicorn enterprise of sci-Tech innovation board.First,it expounds the background and significance of this paper,summarizes the research results at home and abroad,and puts forward the focus of this research,various methods and innovative points.Next,the conceptual theory of profit quality is elaborated,and the profit status and characteristics of the science and technology innovation board unicorns,the profit quality evaluation model of five-pyramid pyramid conforming to its characteristic action path is constructed.Then,after introducing the comprehensive situation of the case company Rongbai Technology,follow the previous model and select the comparison company for profit quality analysis;last,Factor analysis method was used to comprehensively score the profit quality of 34 science and technology innovation board unicorns in the past 3 years in 13 indicators.So as to the quality of its profit for a comprehensive evaluation:(1)The profit quality of unicorns on the science and technology innovation board is generally low and fluctuates greatly,and there is a large gap between industries.(2)There are greater defects in the overall structure,stability and cash collection of the profit quality of unicorns on the science and technology innovation board.(3)The problems in the profit quality of Rongbai Technology are consistent with the overall problem direction of the unicorn enterprises on the science and technology innovation board.Moreover,although the profit quality of Rongbai Technology has been improved in the past three years,it has some representativeness and reference significance to study the specific problems. |
