By analyzing the real examples of the target Profit of the real estate development projects, this article explains how the real estate enterprises make the prediction about the target profit,set up the best target profit and analyze the sensitivity of the target profit to improve the rationality of their projects and avoid blind investment.

According to management concept of whole budget management,an enterprise swifts its profit control high- light to base level,and by means of establishing three systems of budget decomposition,economy checking and examina- tion of responsibility,sets up target profit insurance system,which obviously improved management and promoted stable growth of economical profit.

Practising master budget management should be oriented to the target profit.

This paper discusses the shortcomings of the profit statement based on the New Enterprise Accounting Standard.

By using a profit statement and statement of Cash flow, this paper analyzes the profit quality differentiation among tourism companies, explains how to make contrastive analysis in the light of cash flow and proposes index for evaluating profit quality.

This paper analyses new accounting standards from balance sheet and income statement viewpoint,and points out limitations of 《CAS》and possible problems in next decades.

At present, the ways of accounting falsifying has become increasingly reality, the income statement is the heavy disasterarea of the business finance report.