企业收益量及其评价体系分析.doc

分类号：F23 U D C：D10621-412-(2009)4370-0 密 级：公 开 编 号：2005232017 学位论文 企业收益质量及其评价体系分析 论文作者姓名： 申请学位专业： 会计学 申请学位类别： 管理学学士 指导教师姓名（职称）： 论文提交日期： 企业收益质量及其评价体系分析 摘 要 企业定期公布的损益表所揭示的收益状况越来越成为广大公众和政府机构了解企业财务状况和经营成果的重要渠道,同时也成为广大投资者判断企业获利能力和发展前景的依据。但在证券业快速发展的同时，企业财务信息失真的情况也越来越严重，它给社会造成的负面影响，使人们对财务信息质量的要求越来越高。同时，企业为了提高自身的竞争能力，也日益关注对自身收益质量的管理。收益质量的评价就是对会计报告中收益的真实性、持续性和可预测性作出全面综合的评价，以帮助人们更好的决策。在构建收益质量的评价体系时，不仅要进行财务性指标的评价，还要进行非财务性的评价。另外，还要对影响收益质量的各种因素进行分析，并对不利因素进行调整，以提高企业的收益质量。 关键词：收益质量；影响因素；评价体系 The quality of corporate earnings and evaluation system for analysis Abstract Published periodically by the company to reveal the profit and loss account of the earnings has increasingly become the public at large enterprises and government agencies to understand the financial situation and operating results, an important channel, but also judge whether an enterprise is to become the majority of investors and development prospects of profitability basis. However, the rapid development of the securities industry at the same time, the distortion of financial information companies have also become more severe, it caused a negative impact on society, so that the quality of financial information have become increasingly demanding. At the same time, enterprises in order to improve their own competitiveness, but also increasingly concerned about the quality of their earnings management. Evaluation of the quality of earnings is the accounting earnings of the authenticity of the report, continuity and predictability to make a comprehensive evaluation, to help people better decisions. Construction proceeds in the evaluation of the quality system, not only to the evaluation of financial indicators, but also for non-financial evaluation. In addition, the impact of income but also on the quality of the analysis of various factors, and unfavorable factors to adjust in order to improve the quality of earnings. In order to enable the evaluation to help people