民营上市公司盈利质量研究.doc
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民营上市公司盈利质量研究,18600字自己的原创毕业论文，仅在本站独家提交，大家放心使用摘 要随着我国市场经济的深入发展，企业财务报告信息显得愈加重要。特别是对于民营上市公司，投资者主要依赖财务报告信息来评价其财务状况和经营成果。财务报告信息可以提供相关企业的多方面信息，但其中最为投资者所关注的信息是企业的盈利质量。广大...
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民营上市公司盈利质量研究
18600字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
随着我国市场经济的深入发展，企业财务报告信息显得愈加重要。特别是对于民营上市公司，投资者主要依赖财务报告信息来评价其财务状况和经营成果。财务报告信息可以提供相关企业的多方面信息，但其中最为投资者所关注的信息是企业的盈利质量。广大投资者通常使用以净利润为基础的评价指标来评价民营上市公司的盈利能力，而净利润是以权责发生制为基础进行核算的，极易被人为操纵。因此，财报信息使用者迫切需要对盈利质量更高水平的保证程度。如何评价民营上市公司的盈利质量，保护广大投资者的利益不受损害，已成为整个证券市场健康发展的客观需要。基于这种考虑，本文根据盈利质量的特征和影响因素，选取了9个评价指标建立民营上市公司的盈利质量评价体系，运用因子分析法，对苏州三县——昆山、常熟和张家港的民营上市公司2013年的盈利质量进行实证分析。针对实证分析发现的民营上市公司盈利质量存在的问题，本文在最后提出了相应的对策建议，指出提高盈利质量既要从公司内部入手，突出主营业务，提高获现能力，完善治理结构，加强内部控制，也需要进一步健全上市公司信息披露制度，规范证券市场行为。
关键词：民营上市公司 盈利质量 因子分析 评价体系
ABSTRACT
With the further development of market economy in our country, enterprise financial report information is of more importance. Particularly for private listed companies, the investors depend much on the financial report information to eva luate their financial condition and operating result. Generally, financial report provides many kinds of information relating to the enterprises, of which earnings quality is paid much more attention by investors. The investing public prefer to take eva luation indicators based on the net profit to eva luate the profit capability of private listed company, however the net profit is checked under the accrual basis and easy to be manipulated. Therefore, the users of financial information are demanding greater assurrance about the quality of earnings. To make the securities market develop healthily, it’s necessary to eva luate the earnings quality of private listed companies and protect the interest of the investors. Depending on the characters and influencing factors of earnings quality, this paper established a eva luation system with 9 eva luation indicators to make a comprehensive eva luation of earnings quality of private lisied companies of Suzhou in 2013 by the method of Factor Analysis. Against the current problems of private listed company’s earnings quality which were found in empirical research, this paper finally put forward some suggestions for private listed companies as follows: to focus on the prime operation, to enhance company’s ability of acquiring cash flows, to strengthen the governance structure and internal control, to improve the information disclosure system and regulate the behavior of the securities market’s participants.
Key words: private listed company earnings quality factor analysis eva luating system
目 录
引言 - 1 -
1 盈利质量的概述 - 1 -
1.1 盈利质量的内涵 - 1 -
1.2 盈利质量的特征 - 3 -
1.3 盈利质量的影响因素 - 4 -
1.3.1 盈利质量的外部影响因素 - 5 -
1.3.2 盈利质量的内部影响因素 - 6 -
2 民营上市公司盈利质量的现状分析 - 7 -
3 民营上市公司盈利质量评价体系设计 - 8 -
3.1 评价方法确定 - 8 -
3.2 评价指标选择 - 10 -
4 民营上市公司盈利质量的实证分析 - 13 -
4.1 样本选择 - 13 -
4.2 数据来源 - 14 -
4.3 实证过程 - 14 -
4.3.1 描述性统计 - 14 -
4.3.2 因子分析 - 15 -
4.4 实证分析及结果 - 20 -
5 提高民营上市公司盈利质量的对策 - 21 -
结 束 语 - 23 -
参考文献 - 24 -
致谢 - 26 -
18600字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
随着我国市场经济的深入发展，企业财务报告信息显得愈加重要。特别是对于民营上市公司，投资者主要依赖财务报告信息来评价其财务状况和经营成果。财务报告信息可以提供相关企业的多方面信息，但其中最为投资者所关注的信息是企业的盈利质量。广大投资者通常使用以净利润为基础的评价指标来评价民营上市公司的盈利能力，而净利润是以权责发生制为基础进行核算的，极易被人为操纵。因此，财报信息使用者迫切需要对盈利质量更高水平的保证程度。如何评价民营上市公司的盈利质量，保护广大投资者的利益不受损害，已成为整个证券市场健康发展的客观需要。基于这种考虑，本文根据盈利质量的特征和影响因素，选取了9个评价指标建立民营上市公司的盈利质量评价体系，运用因子分析法，对苏州三县——昆山、常熟和张家港的民营上市公司2013年的盈利质量进行实证分析。针对实证分析发现的民营上市公司盈利质量存在的问题，本文在最后提出了相应的对策建议，指出提高盈利质量既要从公司内部入手，突出主营业务，提高获现能力，完善治理结构，加强内部控制，也需要进一步健全上市公司信息披露制度，规范证券市场行为。
关键词：民营上市公司 盈利质量 因子分析 评价体系
ABSTRACT
With the further development of market economy in our country, enterprise financial report information is of more importance. Particularly for private listed companies, the investors depend much on the financial report information to eva luate their financial condition and operating result. Generally, financial report provides many kinds of information relating to the enterprises, of which earnings quality is paid much more attention by investors. The investing public prefer to take eva luation indicators based on the net profit to eva luate the profit capability of private listed company, however the net profit is checked under the accrual basis and easy to be manipulated. Therefore, the users of financial information are demanding greater assurrance about the quality of earnings. To make the securities market develop healthily, it’s necessary to eva luate the earnings quality of private listed companies and protect the interest of the investors. Depending on the characters and influencing factors of earnings quality, this paper established a eva luation system with 9 eva luation indicators to make a comprehensive eva luation of earnings quality of private lisied companies of Suzhou in 2013 by the method of Factor Analysis. Against the current problems of private listed company’s earnings quality which were found in empirical research, this paper finally put forward some suggestions for private listed companies as follows: to focus on the prime operation, to enhance company’s ability of acquiring cash flows, to strengthen the governance structure and internal control, to improve the information disclosure system and regulate the behavior of the securities market’s participants.
Key words: private listed company earnings quality factor analysis eva luating system
目 录
引言 - 1 -
1 盈利质量的概述 - 1 -
1.1 盈利质量的内涵 - 1 -
1.2 盈利质量的特征 - 3 -
1.3 盈利质量的影响因素 - 4 -
1.3.1 盈利质量的外部影响因素 - 5 -
1.3.2 盈利质量的内部影响因素 - 6 -
2 民营上市公司盈利质量的现状分析 - 7 -
3 民营上市公司盈利质量评价体系设计 - 8 -
3.1 评价方法确定 - 8 -
3.2 评价指标选择 - 10 -
4 民营上市公司盈利质量的实证分析 - 13 -
4.1 样本选择 - 13 -
4.2 数据来源 - 14 -
4.3 实证过程 - 14 -
4.3.1 描述性统计 - 14 -
4.3.2 因子分析 - 15 -
4.4 实证分析及结果 - 20 -
5 提高民营上市公司盈利质量的对策 - 21 -
结 束 语 - 23 -
参考文献 - 24 -
致谢 - 26 -
