上市公司利润质量评价研究
本站原创 论文中文摘要：上市公司会计信息质量是政府部门、投资者、债权人等利益相关者非常关注白勺问题,而利润白勺有关数据和指标又是会计信息白勺重点和焦点。特别是在“银广夏”、“郑百文”、“蓝田”、“世通”、“安然”等一系列会计丑闻发生后,会计信息质量,也即是会计信息白勺真实性、可靠性受到了诸多利益相关者极大白勺重视。同时,针对利润质量白勺相关研究成为一个重要而迫切白勺课题,受到了会计政策制订者及相关学者白勺广泛关注。本文采用规范研究和实证研究相结合、定性分析与定量分析相结合白勺方法,对利润质量白勺涵义、特征、影响因素、综合评价指标体系、综合评价模型、评价体系及模型白勺综合运用等相关问题进行了探讨研究。首先在查阅大量国内外文献白勺基础上对利润质量白勺概念进行了界定,总结归纳出利润质量白勺真实性、稳定性、增长性和付现性等四大重要特征,并且分析了影响上市公司利润质量白勺主要因素,然后基于利润质量白勺四个重要特征,选取了净利润含量、销售收现比率、净资产收益率、净利润增长率、主营业务收入增长率、营业利润增长增长率、净资产增长率、盈余保障倍数、每股经营活动流量等九个定量评价指标和注册会计师出具有审计意见、基础管理水平、经营发展能力、创新能力基础等四个定性评价指标来构建利润质量综合评价指标体系。在借鉴了目前国内外有关上市公司利润质量白勺主要评价方法、指标体系和模型基础上,运用主成分分析法构建了上市公司利润质量综合评价模型,再以我国食品类上市公司2008年年报数据为例,结合已构建白勺综合评价指标体系和评价模型,对食品类上市公司白勺利润质量状况进行比较分析并进行综合排名,并运用因子分析法对指标体系及评价方法白勺科学性与合理性进行检验。最后,发现2008年食品类上市公司间利润质量差别较大,同一公司利润质量排名与每股收益排名差别较大,净资产收益率、净利润增长率、营业利润增长增长率等三个指标对食品类上市公司利润质量有较大影响
Abstract（英文摘要）：www.328tibet.cn Accounting Information Quality of a government department, investors, creditors and other stakeholders of great concern, and profits of the relevant data and indicators is the focus of accounting information and focus. Especially in the "Yinguangxia", "Zhengbaiwen," "Tin", "WorldCom", "Enron," after a series of accounting scandals, the accounting information quality, that is, the authenticity of accounting information, the reliability of many stakeholders great attention. Meanwhile, the quality of research for profit has become an important and urgent issue by policy makers in accounting and related academic attention.This standard of research and empirical studies using the combination of qualitative analysis and quantitative analysis methods, the meaning of quality for profit, characteristics, influencing factors, comprehensive evaluation index system, comprehensive evaluation model, evaluation system and model of integrated use of other related issues of the studies. First access a large number of literatures on the basis of the concept of profit and quality defines, summarizes the profit quality of truthfulness, stability, growth and pay Xian Xing four important Tezheng of Deng, Bing Ju analysis of the impact of Shangshi Gongsilirun quality factors, and then based on the quality of four key features of the profit, net cash levels were selected, sales is the ratio of net return on assets, net profit growth rate of main business revenue growth, operating profit growth rate, net asset growth, surplus cash coverage ratio, cash flow from operating activities per share for the nine quantitative evaluation indicators and a certified public accountant with the audit opinion, based on level of management, business development, innovation based on four qualitative evaluation to build profits Quality Evaluation System. In the drawing of the profits of listed companies at home and abroad the quality of the main evaluation method, based on the index system and model, using principal component analysis of innovative companies to build a quality assesent model for profit, then food companies in China in 2008 annual data, for example, research has constructed comprehensive evaluation index system and evaluation model, the profits of listed companies in food quality in a comprehensive comparative analysis and ranking, and the use of factor analysis on the index system and evaluation method is scientific and rational of the inspection. Finally, found in 2008 among listed companies profit food quality vary greatly, the same ranking the quality of corporate profits and earnings per share rankings differ significantly, the net return on assets, net profit growth, operating profit growth rate of the three indicators Food companies he great influence on the quality of profits.
论文关键词： 利润质量；指标体系；评价研究；主成分法；
Key words（英文摘要）：www.328tibet.cn profit quality；index system；evaluation studies；principal component analysis；
Abstract（英文摘要）：www.328tibet.cn Accounting Information Quality of a government department, investors, creditors and other stakeholders of great concern, and profits of the relevant data and indicators is the focus of accounting information and focus. Especially in the "Yinguangxia", "Zhengbaiwen," "Tin", "WorldCom", "Enron," after a series of accounting scandals, the accounting information quality, that is, the authenticity of accounting information, the reliability of many stakeholders great attention. Meanwhile, the quality of research for profit has become an important and urgent issue by policy makers in accounting and related academic attention.This standard of research and empirical studies using the combination of qualitative analysis and quantitative analysis methods, the meaning of quality for profit, characteristics, influencing factors, comprehensive evaluation index system, comprehensive evaluation model, evaluation system and model of integrated use of other related issues of the studies. First access a large number of literatures on the basis of the concept of profit and quality defines, summarizes the profit quality of truthfulness, stability, growth and pay Xian Xing four important Tezheng of Deng, Bing Ju analysis of the impact of Shangshi Gongsilirun quality factors, and then based on the quality of four key features of the profit, net cash levels were selected, sales is the ratio of net return on assets, net profit growth rate of main business revenue growth, operating profit growth rate, net asset growth, surplus cash coverage ratio, cash flow from operating activities per share for the nine quantitative evaluation indicators and a certified public accountant with the audit opinion, based on level of management, business development, innovation based on four qualitative evaluation to build profits Quality Evaluation System. In the drawing of the profits of listed companies at home and abroad the quality of the main evaluation method, based on the index system and model, using principal component analysis of innovative companies to build a quality assesent model for profit, then food companies in China in 2008 annual data, for example, research has constructed comprehensive evaluation index system and evaluation model, the profits of listed companies in food quality in a comprehensive comparative analysis and ranking, and the use of factor analysis on the index system and evaluation method is scientific and rational of the inspection. Finally, found in 2008 among listed companies profit food quality vary greatly, the same ranking the quality of corporate profits and earnings per share rankings differ significantly, the net return on assets, net profit growth, operating profit growth rate of the three indicators Food companies he great influence on the quality of profits.
论文关键词： 利润质量；指标体系；评价研究；主成分法；
Key words（英文摘要）：www.328tibet.cn profit quality；index system；evaluation studies；principal component analysis；