| 1. | Due to the importance of profit index in evaluating the managing achievements and gaining ability , some listed companies often manipulate profit index
由于利润指标在评价上市公司经营成果和盈利能力时如此重要。一些上市公司就利用利润指标大做文章。 |
| 2. | In securities market , legislation and administration institutions value and supervise the whole course from coming into the market to 芦 xiting from the stock market by profit index
在证券市场上，立法、行政机构也是广泛使用会计利润指标对公司从招投股上市到摘牌下市的全过程进行评价和监督。 |
| 3. | Recognition of the stock listed company , the confirmation of issuing price , absorbing new capital from market , st and pt , which have osculation connections with profit index
股份上市公司的认定、上市发行价格的确定、上市公司的再融资、股票交易的特别处理、暂停上市和摘牌等都与利润指标有密切的联系。 |
| 4. | The profit - using of technology innovation embraces many contents . there are several indexes to be used to analyse the profit - using such as direct profit indexes and indirect profit indexes
技术创新的采用效益包括内容很多，它既包括较为直接的盈利性、经济效果指标，又包括间接层次的市场占有率、成功率、成长性等指标。 |
| 5. | After the publication of annual financial reporting of listed companies , investors usually evaluate the achievement of different companies by accounting profit index when they select objects in numerous listed companies
因此上市公司年报公布后，投资者在众多上市公司中选择投资对象时，常用该指标对不同公司的业绩进行评价，并将其作为投资的主要依据。 |
| 6. | In pat 2 , it introduced the financial sheet analyzing and the indexes of analyzing . it emphasized the importance of cash flow analyzing from the financial sheet analyzing to cash flow analyzing . it presented the studying of value evaluating the difference of value evaluating from net profit indexes to cash flow indexes
第二部分，介绍了财务报表分析、现金流量分析及其分析指标、现金流量在企业价值评估方面应用情况等内容，对净利润指标分析和现金流量指标分析进行了比较，突出现金流量分析的重要性。 |
| 7. | In the history of the accountant development , since the profit index is choose as a measure of performance , the reward for the manager is based on financial performance . profitability manipulation is one of the puzzle problems in the stock market ; it is not harm the benefits of the investors , but also influence the function of securities , which can maximization the resource . so this is the reason that many foreign governments and many scholars take special emphasis on profit manipulation
在会计发展史上，自从利润这一获利能力指标作为评价管理者业绩的指标后，利润操纵行为就一直是证券市场的难点之一，极大地危害了投资者的利益，影响了证券市场优化资源配置功能的发挥，因而各国政府、学者均将其作为研究的重点。 |
| 8. | This paper formulates our country " s forewarn insurance regulation index system from evaluating the two insurance regulation system and jointing the practice of insurance regulation in our country this index system made of property quality index , profit index , management steadily index and vocational work index
本文通过对上述两种保险监管的偿付能力评价体系的评价，并结合我国保险监管的实际，制定出符合国情又有利用前景的以偿付能力为主的我国保险监管预警指标体系。该指标体系由资产质量指标、盈利能力指标、经营稳健性指标和业务类指标构成。 |
