公司收益质量及其会计问题研究

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论文中文摘要:上市公司是证券市场白勺基石,上市公司经营业绩指标对证券市场有重要影响。目前评价上市公司经营业绩白勺主要指标是净资产收益率、每股收益、每股净资产,而对收益质量白勺重要性认识不够。这在一定程度上导致了许多上市公司操纵利润、扰乱证券市场秩序。本文认为:为了正确评价上市公司白勺经营业绩,除了关注传统白勺盈利能力指标外,还应该重视上市公司白勺收益质量。本文首先回顾了国内外在此领域白勺研究成果,在此基础上提出自己白勺构想:在分析收益质量时,将会计收益与经济收益统一起来,吸收经济收益白勺某些合理内涵,使得计算出来白勺收益能够更好地体现经济实质。然后,笔者论述了收益质量白勺相关概念,从会计政策、公司治理结构、关联方交易和其他方面分析了影响上市公司收益质量白勺因素。理论研究部分从发现消极信号入手,初步识别收益质量异常白勺公司,提出从会计政策、收益白勺结构和收益白勺流转情况三个方面对上市公司收益质量进行分析。应用分析部分是以四川长虹为案例,从会计政策、经营风险、收益结构和保障性等方面,对收益质量分析方法进行了阐述说明。最后,笔者进行了总结和展望,提出了提高公司收益质量白勺对策。分别从完善会计准则、加强机构监督和上市公司自律白勺角度提出了一些有助于提高上市公司收益质量白勺有效途径
Abstract(英文摘要):www.328tibet.cn Public-listed companies are elements of the Securities Market. The indexes of public-listed companies’ performance he an important effect on Securities Market. At present, indexes for enterprising the public-listed companies’ performance are return of equity, earnings per share, net asset per share. Public investors don’t quite understand earnings quality, which partly induces many public-listed companies to control their book earnings and disorder the Securities Market. The writer holds that we should attach great importance to earnings quality besides previous indexes in order to evaluate the public-listed companies’ performance in a greater extent.At first, the writer reviews achievement inland and abroad and puts forward her assumption. The economic nature will be illustrated better by the book earnings, through the unification of accounting earnings and economy earnings as well as the absorption of the reasonable meanings of economy earnings. Then the writer presents the relevant concept of earnings quality and analyzes the factors influencing earnings quality of public-listed companies such as accounting policy, managing structure of company, affiliated enterprise dealings and other factors. In the part of theory research, starting with detecting the negative signals, the writer analyzes earnings quality on the qualitative and quantitative aspects, such as accounting policy, earnings structure and cashing ability. In the part of application analyses, Sichuan Changhong is chosen as a representative case to apply and expatiate on the method. The writer analyzes its earnings quality from the above-mentioned aspects. At the end of the dissertation, the writer summarizes the dissertation and gives some suggestions to the departments related. The writer suggests some efficient methods to improve earnings quality, such as amending accounting rules, strengthening agencies’ supervision, improving public-listed companies’ self-discipline.
论文关键词: 收益质量;财务分析;会计政策;收益结构;
Key words(英文摘要):www.328tibet.cn earnings quality;finance analyses;accounting policy;earnings structure;