上市公司盈利质量综合指标评价体系分析会计学专业论文.docxVIP

硕 硕 士 学 位 论 文 目录 3 .2 .3 利 润 操 纵 的 原 因 ·······································································……2 9 3 .3 现 行 盈 利 质 量 评 价 体 系 分 析 ·························································……30 第 四章 上 市 公 司 盈 利 质 量 评 价 指 标 体 系 构 建 ··········································……33 4 .1 评 价 指 标 的选 取 原 则 及 评 价 标 准 ·················································……33 4 .1.1 评 价 指 标 的 选 取 原 则······························································……33 4 .1.2 盈 利 质 量 的 评 价 标 准 ······························································……34 4 .2 盈 利 的 核 心 质 量 特 征 分 析 ·····························································……35 4 .2 .1 盈 利 的真 实 公 允 性 ·································································……35 4 .2 .2 盈 利 的 及 时 性 ·········································································……3 6 4 .2 .3 盈 利 的 透 明度 ·········································································……36 4 .2 .4 盈 利 的 持 续 性 ·········································································……36 4 .2 .5 盈 利 的 现 金 保 障 性 ·································································……37 4 .2 .6 盈 利 的 安 全 性 ·········································································……3 7 4 .3 盈 利 质 量 评 价 指 标 体 系 设 计 ·························································……38 4 .3 .1 结 构 稳 定 性 指 标 ·····································································……38 4 .3 .2 成 长 性 指 标 ·············································································……4 0 4 .3 .3 现 金 保 障 性 指 标 ·····································································……42 4 .3 .4 安 全 性 指 标 ············································································.……43 4 .4 盈 利 质 量 综 合 指 标 评 价 模 型 的 建 立 ·············································……44 4 .4 .1 指 标 的 选 取 ·············································································……4 4 4 .4 .2 指 标 权 数 赋 予 方 法 的 选 择 ·················································