浅谈收益质量分析.docVIP

本科毕业论文 浅谈收益质量分析 作 者 祁赫 内 容 摘 要 目前，在我国的证券市场上，有一些公司为了吸引投资，展示自己的良好形象，会采取不正当的手段，人为地蓄意地操纵利润，对会计报表进行粉饰。这样严重影响了我国资本市场和货币市场的健康发展。另外，对投资者来讲，会产生很大的损失。如近年来发生的银广夏、琼民源、黎明股份、广电股份等案件，都是通过会计造假来达到自己的目的，同时，给投资者带来的损失是惨重的。为此，投资者应该对财务报表中收益质量进行严密的分析。 本文结合实际发生的案例，通过讨论收益质量的分析原理，阐述了投资者对财务报表收益质量分析的重要性，论文集中分析了投资者特别需要注意的一些科目，以引起投资者的高度重视，做出正确的决策。 本文共包括以下三个部分： 第一部分，引言。解释与收益质量分析相关的基本概念，并阐述了进行收益质量分析的必要性。 第二部分，收益质量的分析原理。从主营业务收入、存货、营业费用、非主营业务收入及其他这五个方面具体讨论。 第三部分，收益质量的案例分析。结合实际发生的案例，应用前面的分析原理做进一步的阐述。 关键词：收益 收益质量 投资者 财务报表 ABSTRACT At present, on the security market of our country, some companies, in order to absorb investment, show ones own good image, will take an improper hand, will handle profits bending on artificially, and gloss over the accounting statement. Have so influenced the sound development of the capital market of our country and money market seriously. In addition, for investor, will produce very great losses. For this reason, investors should carry on tight analysis to the quality of the income in the financial statement. This text combines the case taking place actually, the analysis principle of the quality of the income through discussion. Have explained investors importance to income quality analysis of financial statement. The thesis has concentrated on analyzing some subjects that investors especially need to pay attention to. In order to cause investors great attention, make correct decision. This text includes the following three parts altogether: The first part, foreword. Explain the basic conception correlating with article: The income and income quality. And has explained that carries on the necessity of quality analysis of incomes. Second part, analysis principle of the quality of the income. From goods income from sales, inventories, operation cost, manage business income and other five concrete to discuss respect these mainly. The third part, analysis of cases of the quality of the income. Combine the case-taking place actually; use the analysis pr