科技型企业利润质量评价及提升策略研究——以九阳股份有限公司为例  

Research on Profit Quality Evaluation and Improvement Strategies of Science and Technology-based Enterprises:Taking Jiuyang Co.,Ltd.as an Example

作　　者：张皓依 ZHANG Haoyi(Lanzhou Jiaotong University,Lanzhou Gansu 730070,China)

机构地区：[1]兰州交通大学,甘肃兰州730070

出　　处：《甘肃科技纵横》2025年第1期65-77,共13页Gansu Science and Technology Information

摘　　要：对利润质量进行分析评价,不仅能够促进企业改进资本结构,而且能够优化社会资源配置,提升资本市场的整体质量。文章以科技型上市企业九阳股份为例,采用德尔菲法、比较分析法等方法,分析了科技型企业利润质量影响因素,将利润质量的分析评价确定为获利性、收现性、持续性、安全性、成长性5个维度进行评价及提升策略进行研究,进而提出利润质量内部提升策略。研究表明,九阳股份作为比较有代表性的科技型上市企业,对其进行评价分析,能够为此类上市企业提供借鉴,有利于提升科技型上市公司的总体利润质量和经营管理水平,对于提升国民生活品质,实现经济质的有效提升和量的合理增长,具有重要意义。Analyzing and evaluating the quality of profits can not only promote enterprises to improve their capital structure,but also optimize the allocation of social resources and enhance the overall quality of the capital market.Taking Jiuyang,a science and technology-based listed enterprise,as an example,the article analyzes the factors affecting the profit quality of science and technology-based enterprises by adopting the Delphi method and the comparative analysis method,identifies the analysis and evaluation of the profit quality as five dimensions of profitability,profitability,continuity,security,and growth,and proposes the internal enhancement strategy of the profit quality.The study shows that Jiuyang stock,as a relatively representative science and technology-based listed enterprises,the evaluation and analysis of which can provide a reference for such listed enterprises,is conducive to improving the overall profit quality and management level of science and technology-based listed companies,and is of great significance to improving the quality of national life and realizing the effective enhancement of the quality of the economy and the reasonable growth of the quantity.

关 键 词：科技型企业 利润质量 九阳股份 评价指标 

分 类 号：F275[经济管理—企业管理]