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xx制造公司盈余质量案例分析毕业论文,毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，29600字左右。介绍“；摘要2abstract31.绪论41.1研究背景41.1.1传统的企业盈利能力评价方法体系的缺陷41.1.2完善企业盈利能力评价方法的思考一会计盈余数量与质量评价的结合51.2研究目的及意义51.2.1研究目的51.2.2...
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毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，29600字左右。介绍“；
摘要 2
ABSTRACT 3
1.绪论 4
1.1研究背景 4
1.1.1传统的企业盈利能力评价方法体系的缺陷 4
1.1.2完善企业盈利能力评价方法的思考一会计盈余数量与质量评价的结合 5
1.2研究目的及意义 5
1.2.1研究目的 5
1.2.2研究意义 5
2. 盈余质量的理论探讨 6
2.1 盈余的理论探讨 6
2.1.1 经济收益 6
2.1.2 会计收益 6
2.1.3 两种收益概念的比较 7
2.1.4 全面收益理论 8
2.2 会计信息质量 8
2.3 盈余质量 9
3.盈余质量评价指标体系构建 11
3.1盈余质量要素分析 11
3.1.1盈余质量核心要素 11
3.1.2盈余质量的决定因素 12
3.1.3盈余质量的识别信号 13
3.2盈余质量单项评价指标体系 14
3.2.1盈余持续性指标 14
3.2.2现金保障性指标 15
3.2.3成长性指标 15
3.2.4安全性指标 16
4.xx公司盈余质量案例分析 17
4.1盈余质量分析:基于现金流的分析 17
4.2现金盈余能力分析 19
4.3基于利润表结构的财务分析 20
4.4盈余质量综合指数分析 24
4.5xx公司盈余质量分析小结 25
5.总结 28
参 考 文 献 30
致谢 31
摘要
公司会计信息质量问题一直以来都受到广大投资者、债权人、政府部门等利益相关者的高度关注，盈余信息作为会计信息的核心组成部分，也就显得更加重要。近几年来，国内外相继出现了许多重大财务舞弊案件，诸如美国的安然、世界通信、戴尔以及我国的银广厦、科龙、草原兴发等，这些舞弊案件都无一例外地与粉饰报告的盈余有关。因此提高公司的盈余质量对于对于保护投资者、债权人的利益都有着深远的意义。本文正是基于这一背景，着重围绕“盈余质量的内涵和特征”、“盈余质量的影响因素”以及“提高盈余质量的对策”等一系列问题展开论述，试图对公司盈余质量问题有个全面而具体的认识。
盈余质量是对当期盈余的真实性、盈利性、持续性和成长性的一种评价结果。高质量的盈余应当包括以下三个方面:一是盈余的确定必须以实际发生的经济业务为基础并遵循会计准则和会计制度，能真实地体现企业过去、现在、未来的状况;二是企业的盈余应具有较好的盈利能力;三是各期盈余应具有持续、稳定发展的能力。企业的盈余质量受多方面因素的影响，影响盈余真实性的因素主要是会计规范、公司治理结构;而影响盈余的盈利性、持续性和成长性的因素主要是公司治理结构和公司自身的经济收益能力等。
针对实证分析发现的公司盈余质量存在的问题，本文在最后提出了相应的对策建议，指出提高盈余质量既要在各项法规制度上进行约束，继续完善会计规范，也要从企业内部入手，提高公司自身的经济收益能力。
关键字:盈余质量 会计信息质量 盈余质量评价指标
ABSTRACT
The quality of listed company’s accounting information has always been highly valued by investors，creditors and government authorities。As the core part of accounting information，earning information seems more important。In recent years，many serious financial scandals of listed companies happened in the world，such as Enron，WorldCom and Dell in USA and YinGuangXia，Kalong and CaoYuanXingFa in China etc。These scandals were all linked with earnings manipulation。So improving the quality of earnings has profound and lasting significance to the sound development of security market and protect of investors and creditors’ interests。Based on this realistic background，this paper will dwell on the issues of “the concept and traits of earnings quality”，“the influencing factors of earnings quality”，“the present problems about the earnings quality of listed company”and“how to improve the earnings quality”，so as to give a thorough and comprehensive understanding of earnings quality。
Earnings quality is an eva luation of current earnings’ facility，profitability，stability and growth。And high-class earnings should contain three basic traits：firstly，it must be measured on practically accorded activities following accounting rules and systems；secondly，it must has a good ability of getting prohibit；thirdly，it will be kept on and go on developing in the long run。Earnings quality is influenced by many factors。The main influencing factors of earnings’ faculty are accounting rules，security supervision and company’s fathering structure. And company’s fathering structure and its own ability of acquiring economic generator，are the main factors which influence earning’s risibility，stability and growth。
The company for an empirical analysis indicates that the earnings quality problems in the last, this paper puts forward the corresponding countermeasures and Suggestions to improve the quality, points out the surplus in various laws and regulations on the constraint, continue to perfect the accounting standard, but also from inside the enterprise, the company itself to improve the economic benefits.
Key words: earnings quality, the quality of accounting information, earning quality eva luation
摘要 2
ABSTRACT 3
1.绪论 4
1.1研究背景 4
1.1.1传统的企业盈利能力评价方法体系的缺陷 4
1.1.2完善企业盈利能力评价方法的思考一会计盈余数量与质量评价的结合 5
1.2研究目的及意义 5
1.2.1研究目的 5
1.2.2研究意义 5
2. 盈余质量的理论探讨 6
2.1 盈余的理论探讨 6
2.1.1 经济收益 6
2.1.2 会计收益 6
2.1.3 两种收益概念的比较 7
2.1.4 全面收益理论 8
2.2 会计信息质量 8
2.3 盈余质量 9
3.盈余质量评价指标体系构建 11
3.1盈余质量要素分析 11
3.1.1盈余质量核心要素 11
3.1.2盈余质量的决定因素 12
3.1.3盈余质量的识别信号 13
3.2盈余质量单项评价指标体系 14
3.2.1盈余持续性指标 14
3.2.2现金保障性指标 15
3.2.3成长性指标 15
3.2.4安全性指标 16
4.xx公司盈余质量案例分析 17
4.1盈余质量分析:基于现金流的分析 17
4.2现金盈余能力分析 19
4.3基于利润表结构的财务分析 20
4.4盈余质量综合指数分析 24
4.5xx公司盈余质量分析小结 25
5.总结 28
参 考 文 献 30
致谢 31
摘要
公司会计信息质量问题一直以来都受到广大投资者、债权人、政府部门等利益相关者的高度关注，盈余信息作为会计信息的核心组成部分，也就显得更加重要。近几年来，国内外相继出现了许多重大财务舞弊案件，诸如美国的安然、世界通信、戴尔以及我国的银广厦、科龙、草原兴发等，这些舞弊案件都无一例外地与粉饰报告的盈余有关。因此提高公司的盈余质量对于对于保护投资者、债权人的利益都有着深远的意义。本文正是基于这一背景，着重围绕“盈余质量的内涵和特征”、“盈余质量的影响因素”以及“提高盈余质量的对策”等一系列问题展开论述，试图对公司盈余质量问题有个全面而具体的认识。
盈余质量是对当期盈余的真实性、盈利性、持续性和成长性的一种评价结果。高质量的盈余应当包括以下三个方面:一是盈余的确定必须以实际发生的经济业务为基础并遵循会计准则和会计制度，能真实地体现企业过去、现在、未来的状况;二是企业的盈余应具有较好的盈利能力;三是各期盈余应具有持续、稳定发展的能力。企业的盈余质量受多方面因素的影响，影响盈余真实性的因素主要是会计规范、公司治理结构;而影响盈余的盈利性、持续性和成长性的因素主要是公司治理结构和公司自身的经济收益能力等。
针对实证分析发现的公司盈余质量存在的问题，本文在最后提出了相应的对策建议，指出提高盈余质量既要在各项法规制度上进行约束，继续完善会计规范，也要从企业内部入手，提高公司自身的经济收益能力。
关键字:盈余质量 会计信息质量 盈余质量评价指标
ABSTRACT
The quality of listed company’s accounting information has always been highly valued by investors，creditors and government authorities。As the core part of accounting information，earning information seems more important。In recent years，many serious financial scandals of listed companies happened in the world，such as Enron，WorldCom and Dell in USA and YinGuangXia，Kalong and CaoYuanXingFa in China etc。These scandals were all linked with earnings manipulation。So improving the quality of earnings has profound and lasting significance to the sound development of security market and protect of investors and creditors’ interests。Based on this realistic background，this paper will dwell on the issues of “the concept and traits of earnings quality”，“the influencing factors of earnings quality”，“the present problems about the earnings quality of listed company”and“how to improve the earnings quality”，so as to give a thorough and comprehensive understanding of earnings quality。
Earnings quality is an eva luation of current earnings’ facility，profitability，stability and growth。And high-class earnings should contain three basic traits：firstly，it must be measured on practically accorded activities following accounting rules and systems；secondly，it must has a good ability of getting prohibit；thirdly，it will be kept on and go on developing in the long run。Earnings quality is influenced by many factors。The main influencing factors of earnings’ faculty are accounting rules，security supervision and company’s fathering structure. And company’s fathering structure and its own ability of acquiring economic generator，are the main factors which influence earning’s risibility，stability and growth。
The company for an empirical analysis indicates that the earnings quality problems in the last, this paper puts forward the corresponding countermeasures and Suggestions to improve the quality, points out the surplus in various laws and regulations on the constraint, continue to perfect the accounting standard, but also from inside the enterprise, the company itself to improve the economic benefits.
Key words: earnings quality, the quality of accounting information, earning quality eva luation
