我国上市公司盈余质量评价体系研究

【作者】 李昊珈；

【导师】 彭韶兵；

【作者基本信息】 西南财经大学 ， 会计学， 2006， 硕士

【摘要】 上市公司的收益质量如今已是投资者不得不关注的焦点了,近几年,一些上市公司近乎完美的利润增长率、每股盈余如肥皂泡般在我们面前破裂时,投资者的希望和梦想也随之破灭了。上市公司的利润操纵行为己成为我国证券市场健康发展的危害。在这种情况下,正确评价盈余质量不仅成为投资者保护自己的一个手段,而且反过来还是监督上市公司行为、规范我国证券市场的一个途径。一、文章的主要内容和观点本文主要研究讨论了关于构建我国上市公司盈余质量评价体系的相关问题,文章结合理论分析和案例分析来探讨评价体系的建立问题,文章的结构大致分为六章:第一章研究背景和文献回顾。在这一部分中,笔者通过郑百文的案例引出了目前我国评价上市公司盈余水平所存在的重大缺陷。目前主要通过利润指标和每股收益指标来评价公司盈余水平,而这些指标仅能反映公司盈余数量,掩盖了公司盈余的真实质量。此外,由于目前基于权责发生制的会计核算方法导致了会计盈余有其自身的缺陷:一是不能体现企业决策与经营管理的首要变量——现金流量;二是只反映已经实现的盈余,排斥或忽视其它未实现的价值增值;三是我国现行利润表对不同持续性盈余项目划分不清;四是不能揭示企业面临的风险。由此,在目前的研究背景之下,笔者总结了建立盈余质量评价体更多还原

【Abstract】 The earnings quality of Chinese listed companies now has already been the focus of the investors’ attention. In the last few years, some listed companies’ perfect earnings per share turn out to be afraud and investors’ hopes were shatered. Earnings management of Chinese listed companies has been harmful to the development of Chinese stock market. So correct evaluation on earnings quality is not only a useful method that investors use to protect themselves, but also a way to supervise the listed companies.This thesis mainly discusses the topic of the analysis of income’s quality and can be divided into six parts. The main idea, characteristics, measurement, influences and research purposes of earning’s quality is discussed in part one.In part two, discusses the conception of earning’s quality. Earning’s quality including high degree of objectivity, continuality, security and predictability is regarded as good quality. Earning’s quality can be influenced by environment, policy, financial status and the development ability . The study on earing’s quality has great impetus to practice and practice.Part three and part four mainly discuss how to evaluate earning’s quality.The process of evaluating earning’s quality is complex and comprehensive. It can be divided into environmental analysis,dangerous更多还原