纺织行业上市公司盈利质量研究毕业论文.docVIP

毕业论文 （20_ _届） 纺织行业上市公司盈利质量研究 摘 要 上市公司的盈利质量关系到广大投资者、债权人以及相关利益者，而近年来，财务舞弊案例不断地出现，各上市公司的盈利质量都普遍不高，因此对于提高上市公司的盈利质量以及规范证券市场的发展，保护相关利益者有着重要的意义。而纺织行业是我国劳动密集型产业，也是我国的优势产业，是我国经济的重要组成部分，其对经济影响的重要性以及民生发展的深远性是不言而喻的，而纺织行业能否能稳定、健康地发展就有必要对其盈利质量进行分析。 本文通过对盈利质量相关理论介绍的基础上，然后从企业现金流、主营业务分明率、营业利润率增长性和盈利稳定性角度，从上海证券交易所选择30家纺织行业上市公司，对其2006-2009年的年报进行统计分析，获得纺织行业上市公司盈利质量的情况。研究结果表明，纺织行业上市公司的盈利质量不高.针对这一结果，然后对纺织行业上市公司的盈利质量的影响因素进行分析，从而提出相应的对策，得出结论。 关键词：Abstract The earning quality of listed company relates to inversers ,creditors and stakeholders.In recent years ,many financial scandals of listed company happened in the stock market all over the world, reporting false earning qualities .So improving the quality of earnings and significance to the standard development of stock market and protect stakeholders. While textile industry are labor concentrated industry and competitive industries, that an important part of our economic .The real estate industry has an important influence on the national economy and the development of the people’s livelihood. It’s necessary to analysis the earning quality to judge textile industry can steady and healthily develop or not. The text through the basic of introducting earning quality’s correlation theory, then follow industries cash flow,clear rate of major business,rate of business profit growth property and gain stability angle,chosing 30 listed company of textile industries from SSE and statistic analysis the year report（2006-2009）,achieving the situation of listed company of textile industries.The research results:the earning quality of listed company of textile industries are not higher.Aim at the result, annalysis the influencing factor about textile industry earning quality of listed company,then put forword to relevant resource and conclusion. Keywords: Tsxtile industry;Listed company;Earning quality;The empirical research目 录 1 盈利质量的相关理论 1 1.1 盈利质量的定义概述 1 1.2 盈利质量的衡量指标 1 1.3 本文选用的衡量指标 3 2 对纺织行业上市公司盈利质量的研究 5 2.1纺织行业上市公司基本情况分析 5 2.2纺织行业上市公司盈利质量分析