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本文对我国上市公司利润增长问题进行了探讨,分析了上市公司利润增长的宏观背景、政策因素、内部原因以及影响公司利润增长的负面因素。宏观背景在于人民币升值和宏观经济形势;政策因素在于股权分置改革、新会计准则的实行以及税制改革;内部原因在于投资性收益的增加和优质资产的注入和费用率的下降;负面因素在于成本压力和资源环境约束。同时,本文就当前股市风险问题提出了自己的看法,认为目前股市短期风险较大,但长期依旧看好。
This paper probes into the profit growth of listed companies in China, and analyzes the macro background, policy factors, internal reasons and the negative factors that affect the profit growth of listed companies. The macro background lies in RMB appreciation and macroeconomic situation. The policy factors are the reform of split share structure, the implementation of new accounting standards and tax system reform. The internal reasons are the increase of investment income, the injection of high quality assets and the decrease of cost rate. The negative factor lies in the cost Stress and resource constraints. At the same time, this article puts forward my own opinion on the current stock market risk problem, and thinks that the short-term risk of the stock market is larger now, but it is still optimistic about the long term.