财务风险收益论文.doc

摘要 收益不仅是会计学上的一个核心概念，而且也是众多会计信息使用者特别是投资者最为关注的信息。会计信息使用者通常是以会计收益为基础的每股收益、净资产收益率等指标对公司的获利能力进行评价，但这些传统指标只关注了收益的数量，而对收益质量的重要性认识不够。其实，忽视收益质量的获利能力评价是不全面的，它不仅为许多公司进行利润操纵提供了可乘之机，而且不能为科学的决策提供有效的信息支持。本文认为，为了正确地评价公司的盈利能力，除了关注传统的盈利能力指标外，还应该重视公司的收益质量。本文的第一章导论部分，回顾了国内外在收益质量研究领域的研究成果，对本文研究背景、研究方法等都作了介绍。第二章讲述了收益质量的含义，分析了影响收益质量的几方面因素。第三、四章提出了鸿福置业有限公司在收益质量及评价体系中存在的问题及解决的对策。 关键词：收益；收益质量；评价体系 ABSTRACT Earnings is not only an important concept on accounting but also the information that draws most attention from people who use accounting information especially from investors. At present, people who use accounting information evaluate the listed companies performance usually by ratio of net asset earnings, earnings per share. These ratios are based on accounting income .Earnings quality is not quite aware by public when those traditional indexes are used .Actually ,it is an one-side view to attach little importance to earnings quality when the listed companies performance is evaluated. It not only induces many listed companies to control their book earnings but also cannot provide effective information for scientific decision-making .The writer holds that we should attach greater importance to earnings quality besides previous indexes in order to evaluate the listed companies performance in greater extent .In the first part，the writer reviews achievement of earnings quality inland and abroad ,introduces the research background, the research target, the research content and methods of this paper .In the second chapter ,the writer presents the concept and characters of earnings quality ,analyzes some factors influencing earnings quality of the listed companies. The third and fourth chapters the problem that put forward HONG FU ZHI YE CO.,LTD.to exist in the income quality and the evaluation system and the counterplan for resolve. Key words：earnings ；earnings quality；evaluate system 目录 摘要 I ABSTRACT II 第1 章 绪论 1 1.1研究背景 1 1.2研究现状 1 1.2.1国外研究现状 1 1.2.2国内研究现状 2 1.3研究目的、意义及方法 3 1.3.1