大学毕业设计论文_上市公司盈利质量分析.pdf

上市公司盈利质量分析 摘要 在我国经济市场化步伐加快的今天，上市公司无疑扮演着重要的角色。而在上市 公司的业绩中备受各方关注的当属其盈利质量状况。因此，如何正确评价企业的盈利 质量对于证券市场的规范发展，保护投资者和债权人的利益都有着深远的意义。本文 采用了统计分析和个案分析相结合的方法，评价了上市公司盈利质量的现状，结合不 同指标的设定，以2007年信息技术行业为例对上市公司的盈利质量综合评价值和 利润进行比较分析，并得出相应的结论。与此同时，举出特例，即现金流与上市公司 盈利质量的分析，更进一步阐述上市公司盈利质量的重要性，提出了自己的观点和建 议，为全文画上一个完美的句号。 关键词 上市公司；盈利质量；现金流量；评定指标 Abstract In China to accelerate the pace of market-oriented economy of today, listed companies will undoubtedly play an important role. In the performance of listed companies attracted attention from all sides in the course of the quality of its earnings. Therefore, how to properly evaluate the quality of corporate earnings for regulating and developing the securities market to protect the interests of investors and creditors have far-reaching significance. In this paper, the statistical analysis and case analysis methods to evaluate the quality of the listed status of the companys profit, combined with a different set of indicators to the information technology industry in 2007 as an example of the profitability of listed companies the value of comprehensive evaluation of the quality and the net profit for Comparison of subanalysis, and draw the appropriate conclusions. At the same time, give a special case, that is, cash flow and profitability of listed companies the quality of analysis, further profitability of listed companies on the importance of quality, put forward their views and suggestions, in order to draw the full text of a perfect full stop. Key words The listed company,Earnings quality,Cash flow, The evaluation index 目录 摘要 I Abstract II 第1章 绪论 1 1.1选题背景及目的1 1.2 国内外的研究成果1 1.3研究方法及研究内容2 第2章 盈利质量分析的基本内容 3 2.1 盈利质量的含义3 2.2 盈利质量指标的评价3 2.2.1 盈利质量指标的特征分析3 2.2.2 盈利质量评价模型的确立5 2.3 判断上市公司盈利质量的其他方法6 第3章 案例分析 8 3.1 盈利质量评价模型的应用分析8 3.