河北省制造业上市公司资产质量比较研究.docxVIP

Classified Index:U.D.C.:CODE: 10075NO: Dissertation for the Degree of M. ManagementThe Comparison of the Asset Qualitybetween the Listed Companies inManufacturing Industry in HeBeiProvinceCandidate: Pei XiufangSupervisor: Prof. Chen WenhuaAcademic Degree Applied for: Master of ManagementSpecialty: AccountingUniversity: Hebei UniversityDate of Oral Examination: June, 2013摘摘要要长期以来，由于我国社会主义市场体制、机制、环境等多方面因素的影响，我国不少上市公司越来越倾向于追求利润数量上的增长而忽视其内在品质的提升。在这种背景下，加强对资产质量理论的研究和探讨，并以此指导资产质量的实践是十分紧迫和必要的。近年来，我国证券市场上的竞争日益激烈，随着市场经济的不断发展，我省上市公司的规模也在不断壮大，但与此同时也面临着企业可持续发展的艰难考验，我们在未来的发展中，不断寻求企业能够持续、稳定、健康的发展成长道路，但是许多不足之处依然存在，因此，越来越多的企业经营者和投资者开始关注企业的长期发展，并且国内学术界也对企业的盈利能力做了大量的理论研究和实证研究，而且取得了一些意义卓著的研究成果。资产质量在上市公司成长中发挥着重要的作用。本文主要通过吸收和借鉴国内、国外关于企业成长能力相关研究的基础上，以河北省的上市公司为研究对象选取 10 个具有代表性的企业进行分析。在资产质量理论研究的基础上建立资产质量评价指标体系，主要分析资产质量对河北省制造业上市公司盈利能力的影响，并且通过对河北省上市公司资产质量进行实例分析，对如何有效提高资产质量提出对策。关键词资产质量评价指标盈利能力IAbstractAbstractFor a long time, influenced by the socialism’s system, mechanism and environment ofChina, many listed companies prefer to pursue the growth of profit in quantity but ignore topromote the inner quality. Under this background, it is very urgent and essential to enhancethe research and discussion in theory of the asset quality, then to lead it in practice. In recentyears, the competition is very keen in stock market of China, with the constantly developingof market economy, the scale of the listed companies is expanding in our province, but at thesame time, they also stand ordeal of companies’ sustainable development. In the future’sdevelopment, we persistently pursue a way to keep enterprise’s steady and healthy growth,while, there still exists a lot of deficiency, therefore, more and more business operators andinvestors begin to focus on the long-term development of their companies, and the domesticacademia study a lot in theory and practice of enterprise’s profitability, also obtain someoutstanding results.The asset quality plays an important role in the growth of listed compan