（毕业设计论文）《上市公司财务质量综合评价的实证研究》.doc

精品 毕业论文（设计） 题 目：上市公司财务质量综合评价的实证研究 系部名称： 经济管理系 专业班级： 会计 班 学生姓名： *** 学 号： 指导教师： *** 教师职称： 副教授 2012年05月30日 精品 摘 要 财务质量不仅对于企业的生存和发展至关重要，对于政府部门，广大股东，经营管理者以及债权人来说也是其一直关注的重中之重。为了克服目前财务质量评价中大多采用主观赋权法所带来的局限性，本文将定量和定性分析相结合，整体和专项分析相结合，总量与结构相结合，静态和动态分析相结合，分别从盈利能力、偿债能力、营运能力、持续发展能力四个方面选择相应的12项评价指标，建立了一套较为科学的上市公司财务质量综合评价指标体系。实证研究方面，引用了因子分析法，运用SPSS软件对2O家境内上市公司的财务指标进行了处理，得出其相关系数、特征值、以及贡献率等各项指标。并据此计算得出20家样本公司的综合得分，对其进行了排名和分析，得出结论。以期能够对上市公司的财务质量进行系统、全面、准确的评价和分析。 关键词：财务质量，因子分析，财务评价，实证研究 Empirical Study on the comprehensive evaluation of listed companys financial quality Abstract The financial quality is essential not only for the survival and development but also for the government and the shareholders, as for the manager and creditor ,that is also the focal point of attention. In order to overcome the limitations of subjectively determining the weight of indexes in financial quality evaluation,all the method of the qualitative and quantitative,the macroscopic and microcosmic,the amount,and structure,the static and dynamic. have been adoped in combining together.this paper 12 appraisal target were seleced from the profit,the solvency,the operating capacity and the development capability, establishing a scientific and comprehensive appraisal target system of the financial quality of the listed company. And in the empirical research,the paper introduces the Factor Analysis method and uses of the SPSS to transaction the financial ratios of 20 listed companies in China to get the correlation coefficient ,the characteristic value and the contribution rate,ranking and comprehensively evaluating the 20 listed companies,At last coming to a conclusion.though the paper people can make system ,comprehensive and accurate analysis and evaluation for the financial quality of the listed company. Keywords：Financial Quality Factor Analysis Financial Evaluation Empirical Study 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc308