發(fā)布時(shí)間：2018-03-26 05:16

  本文選題：收益質(zhì)量　切入點(diǎn)：建筑業(yè)上市公司　出處：《長(zhǎng)安大學(xué)》2014年碩士論文

【摘要】：收益是會(huì)計(jì)學(xué)的重要概念之一，是利益相關(guān)者最為關(guān)注的信息投資者把收益情況作為決策依據(jù)，股東和債權(quán)人用收益情況衡量企業(yè)經(jīng)營(yíng)績(jī)效投資者等利益相關(guān)者通常使用單指標(biāo)法評(píng)價(jià)上市公司收益情況，往往只關(guān)注收益的數(shù)量，忽視了收益的質(zhì)量并且，在以往的審計(jì)案例中，上市公司的收益存在著與實(shí)際利潤(rùn)偏離的情況因此，本文認(rèn)為應(yīng)該重視上市公司的收益質(zhì)量，，對(duì)其進(jìn)行科學(xué)合理全面地評(píng)價(jià)建筑行業(yè)作為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)，其收益質(zhì)量受到廣泛關(guān)注本文擬從收益質(zhì)量?jī)?nèi)涵與特征出發(fā)，采用因子分析法，對(duì)收益質(zhì)量進(jìn)行定量研究，使利益相關(guān)者能夠更深層次的解讀收益質(zhì)量信息，為其做出決策提供依據(jù)，也使得建筑業(yè)上市公司能夠透過(guò)收益質(zhì)量，審視自己在經(jīng)營(yíng)管理方面的不足，并針對(duì)性的加以改進(jìn) 文章首先界定了收益質(zhì)量的內(nèi)涵，并討論了收益質(zhì)量的特征及影響因素本文認(rèn)為收益質(zhì)量特征包括可靠性現(xiàn)金保障性持續(xù)性盈利性成長(zhǎng)性和安全性接下來(lái)進(jìn)行建筑企業(yè)收益質(zhì)量現(xiàn)狀及影響因素分析，本文認(rèn)為建筑企業(yè)收益質(zhì)量影響因素主要有：外部環(huán)境因素行業(yè)內(nèi)部因素收入和成本確定方法資產(chǎn)狀況財(cái)務(wù)風(fēng)險(xiǎn)經(jīng)營(yíng)性現(xiàn)金流和收益結(jié)構(gòu)文章再?gòu)氖找尜|(zhì)量特征的五個(gè)方面出發(fā)，結(jié)合建筑行業(yè)收益質(zhì)量影響因素，構(gòu)建了擁有16個(gè)指標(biāo)的指標(biāo)體系并構(gòu)建模型，分析所建模型優(yōu)點(diǎn)最后以2010-2012年建筑業(yè)37家上市公司收益情況作為樣本，采用因子分析法對(duì)收益質(zhì)量打分排序，予以整體評(píng)價(jià)，并提出相關(guān)建議
[Abstract]:Income is one of the important concept of accounting, is the most concern for the stakeholders to earnings information to investors as a basis for decision making, the shareholders and the creditors benefits measure business performance for investors and stakeholders generally use the single index method and benefit evaluation of listed companies, are often only concerned about the number of gains, ignoring the quality of earnings and, in the previous audit case, income of listed companies deviate from the actual profit situation therefore, it should pay attention to the earnings quality of the listed companies, to carry out scientific and reasonable comprehensive evaluation of the construction industry as a pillar industry of the national economy to the attention of its earnings quality, this paper starts from the connotation and characteristics of the income the quality, by using factor analysis method, a quantitative study on the earnings quality, so that stakeholders can deeper interpretation of earnings quality Information can provide a basis for making decisions, and also make the listed companies of construction industry be able to examine their deficiencies in management and management and improve them in a targeted way.
The article first defines the connotation of earnings quality, and discusses the characteristics and influencing factors on the quality of earnings the earnings quality characteristics including reliability cash guarantee sustained profitable growth and safety of the next enterprise earnings quality and influence factors of construction analysis, the factors influencing earnings quality of construction enterprises mainly include: external environmental factors the internal factors of industry revenue and cost determination methods of financial risk assets operating cash flow and income structure of this article from five aspects of earnings quality features, combined with the construction industry earnings quality influencing factors, constructs the index system with 16 indexes and build a model, analysis of the advantages of model and finally to return 2010-2012 years the construction industry 37 listed companies as samples, using the factor analysis method to sort the earnings quality score to overall evaluation Price, and put forward some suggestions

【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7

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