收益质量影响因素分析毕业论文.docVIP

毕业论文 （20_ _届） 收益质量影响因素分析 摘 要 本文从收益质量基本概念入手，提出收益质量的特征、收益质量计量的指标体系，明确了其对上市公司的重要性。本文主要着眼于服装企业收益质量的研究，分析了浙江省服装企业的现状，并运用收益质量分析的基本方法，从定性和定量两个方面具体的对上市公司雅戈尔和杉杉为代表的浙江省服装企业收益质量进行了分析和评价。本文对浙江省服装企业收益质量的分析，有助于从理论上规范上市公司的信息披露规则，对会计信息的相关性、可靠性的研究都有所裨益，同时拓展了对上市公司经营业绩评价的研究深度。有利于提升浙江省上市企业收益质量的价值，对浙江省收益质量的概况和特征有了基本的了解。从现实意义看，收益质量概念的提出，有助于政府加强对上市公司的监管，有助于上市公司抑制会计欺诈和错误表述、关注自身持久盈利能力，有助于降低报表使用人依赖报表收益数据而带来的投资风险。 关键词：；；Abstract This article obtains from the income quality basic concept, which to propose that the income qualitys characteristic, and the income quality meterings indicator system, which has been clear about it to be importance. This article mainly focuses on the clothing income earning quality research, which has analyzed the zhejiang clothing enterprises present situation, and using the income quality analysiss essential method, which has carried on the analysis and the appraisal from qualitative and the quota two aspects to be listed elegant Gore and Shanshan for representatives zhejiang clothing income earning quality. This article to the zhejiang clothing income earning qualitys analysis, which is helpful to theoretically the standard to be listeds information disclosure rule, and accounting informations relevance, which the reliable research has a benefit, and it has developed to be listed operating results appraisal research depth at the same time. Is advantageous in promotes the Zhejiang Clothing income earning quality the value, which has the basic understanding to the Zhejiang income qualitys survey, which has the basis to the income qualitys characteristic. Looking from the practical significance, and income quality concepts statement, which is helpful in the government strengthens to be listeds supervision, which is helpful suppresses accountant in to be listed to cheat and the wrong indication, which to pay attention to own lasting profit ability, which is helpful in reducing the report form commuter to rely on the investment risk which the report form income data