上市公司利质量分析.doc

辽宁科技大学毕业设计（论文） 第 PAGE 30页 上市公司盈利质量分析 摘要 在我国经济市场化步伐加快的今天，上市公司无疑扮演着重要的角色。而在上市公司的业绩中备受各方关注的当属其盈利质量状况。因此，如何正确评价企业的盈利质量对于证券市场的规范发展，保护投资者和债权人的利益都有着深远的意义。本文采用了统计分析和个案分析相结合的方法，评价了上市公司盈利质量的现状，结合不同指标的设定，以2007年信息技术行业为例对上市公司的盈利质量综合评价值和净 利润进行比较分析，并得出相应的结论。与此同时，举出特例，即现金流与上市公司盈利质量的分析，更进一步阐述上市公司盈利质量的重要性，提出了自己的观点和建议，为全文画上一个完美的句号。 关键词 上市公司；盈利质量；现金流量；评定指标 Abstract In China to accelerate the pace of market-oriented economy of today, listed companies will undoubtedly play an important role. In the performance of listed companies attracted attention from all sides in the course of the quality of its earnings. Therefore, how to properly evaluate the quality of corporate earnings for regulating and developing the securities market to protect the interests of investors and creditors have far-reaching significance. In this paper, the statistical analysis and case analysis methods to evaluate the quality of the listed status of the companys profit, combined with a different set of indicators to the information technology industry in 2007 as an example of the profitability of listed companies the value of comprehensive evaluation of the quality and the net profit for Comparison of subanalysis, and draw the appropriate conclusions. At the same time, give a special case, that is, cash flow and profitability of listed companies the quality of analysis, further profitability of listed companies on the importance of quality, put forward their views and suggestions, in order to draw the full text of a perfect full stop. Key words The listed company,Earnings quality,Cash flow, The evaluation index 目录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc230702470 摘要  PAGEREF _Toc230702470 \h I  HYPERLINK \l _Toc230702471 Abstract  PAGEREF _Toc230702471 \h II  HYPERLINK \l _Toc230702472 第1章 绪论  PAGEREF _Toc230702472 \h 1  HYPERLINK \l _Toc230702473 1.1选题背景及目的  PAGEREF _Toc230702473 \h 1  HYPERLINK \l _Toc230702474 1.2 国内外的研究成果  PAGEREF _Toc230702474 \h 1