基于利润结构的航空运输业利润质量评价体系构建与应用——以H公司为例-会计学专业论文.docxVIP

ABSTRACTStudy ABSTRACT Study on operating performance has been the hot topic of theory and practice．As a part ofperformance evaluation system，financial indicator is the most basic in the analysis of enterprise operating performance．And the financial indicators舶m the income 8tatement have the closest relations with the enterprise operating performance．Because accounting hypothesis，accounting and the accrual basis of installment，sustainable profits do not represent profits for fl certain period of time，and under the accrual basis of profit nor can bring cash flow．Therefore，the quality of profits