上市公司盈余質(zhì)量分析
畢業(yè)論文
上市公司盈余質(zhì)量分析
摘 要：盈余（又稱之為利潤、收益）是上市公司在1定期間內(nèi)經(jīng)營成果的表現(xiàn)形式，也是評價(jià)經(jīng)營者業(yè)績的1項(xiàng)重要指標(biāo)。由于我國眾多上市公司存在著盈余管理甚至利潤操縱行為，使得以凈利潤為核心的財(cái)務(wù)分析指標(biāo)無法反映公司的真實(shí)業(yè)績情況。上市公司盈余問題1直是個(gè)很敏感的問題，因?yàn)樗P(guān)系到投資者、債權(quán)人和其他利益關(guān)系人的利益，如何分析上市公司的盈余質(zhì)量，是目前財(cái)務(wù)界的'重要研究課題。本文在明晰上市公司盈余質(zhì)量的影響因素的基礎(chǔ)上，提出上市公司盈余質(zhì)量分析的方法，對華能國際2002年至2006年盈余質(zhì)量進(jìn)行了分析。
關(guān)鍵詞：上市公司；盈余質(zhì)量；盈余質(zhì)量分析；
The Earnings Quality Analysis for the Listed Company
Abstract: Earnings management (also called profit, surpus) is the embodies form of management achievement for the listed companied during the periods, and also principal indicators on manager performance .For the reason that earnings management and even profit manipulative behavior exists in most listed companies. As a result, it leads to unable to disclosure true management information with the retained profit as core financial analysis indicators. The earnings problem of listed companies is always a sensitive issue. For it concerns about interest between the inventors and creditors as well as other intersters. How to analyze the earnings quality of listed companies is important research project in accounting field nowadays. This article put forward the methods to analyze earnings quality of listed companied, which applied to analyze the earnings quality for Huaneng international Group from 2002 to 2006.
Keywords: Huaneng International Group ; earnings quality ; earnings quality analysis
【上市公司盈余質(zhì)量分析】相關(guān)文章：
1.2001債務(wù)重組準(zhǔn)則對上市公司盈余管理影響分析
2.對盈余質(zhì)量研究的發(fā)展、挑戰(zhàn)及研究趨勢分析
3.上市公司經(jīng)營現(xiàn)金流量質(zhì)量分析
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