利润质量是指企业利润的形成过程以及利润结果的合规性、效益性及公允性。高质量的企业利润应当表现为资产运转状况良好,企业有良好的购买能力、偿债能力、交纳税金及支付股利的能力。高质量的企业利润能够为企业未来的发展奠定良好的资产基础。反之,低质量的企业利润则表现为资产运转不畅,企业支付能力、偿债能力减弱,甚至影响企业的生存能力。针对我国企业利润调节的现状,主要可采用以下四种评价方法: Profit quality refers to the process of the formation of corporate profits and profit results of the compliance, efficiency and fairness. High-quality corporate profits should be reflected in the healthy functioning of assets, businesses have good purchasing power, solvency, taxes and the ability to pay dividends. High-quality corporate profits for the future development of enterprises to lay a good foundation for the assets. Conversely, low-quality corporate profits are reflected in the poor operation of assets, corporate ability to pay, solvency weakened, and even affect the viability of enterprises. According to the status quo of our country’s enterprise profit regulation, the following four kinds of evaluation methods can be adopted mainly: