上市公司盈利质量分析.docVIP

ABSTRACT 摘 要 PAGE II PAGE I 摘 要 上市公司的盈利质量一直是一个很敏感的问题，因为它关系到投资者、债权人和其他利益相关者的切身利益，因此对上市公司的盈利质量分析就显得特别的重要。近些年来，随着资本市场的发展，投资者的会计知识也随之增加，加上不时爆出上市公司操纵财务报表，虚增利润的丑闻，这就让投资者对上市公司的盈利持有了更加审慎的态度，他们不再只是关心上市公司盈利的数量，同时也注重起上市公司盈利的质量。在这样的背景下，越来越多关于上市公司盈利质量分析的理论和方法出现并不断完善，本文就是在对这些理论进行论述的基础上，选出了创业板的上市公司新宁物流为案例，运用这些理论对它进行盈利质量分析，从而为投资者如何具体为上市公司盈利质量作分析提供参考。 本文共包括以下5个部分： 第一部分，上市公司盈利质量的分析基础。本部分主要是对上市公司盈利质量分析的理论进行了论述。 第二部分，上市公司新宁物流盈利质量的定性分析。本部分从新宁物流所处的外部经济政策环境、会计资产的选择以及公司的治理结构三个方面对新宁物流进行了定性分析。 第三部分，新宁物流盈利质量的定量分析。本部分从公司的获利性、收现性和持续性三个方面的指标数据对新宁物流的盈利质量进行定量分析。 第四部分，新宁物流与所在行业的盈利质量对比分析。包括与整体行业的对比以及与同行业上市公司的对比分析。 第五部分，提高新宁物流盈利质量的建议。 关键词：上市公司 盈利质量 获利能力 成长能力 摘 要 PAGE III ABSTRACT A listed companys earnings quality always is a very sensitive problem, because it concerns investors, creditors and other stakeholders, therefore the vital interests of the listed companys earnings quality analysis could be particularly important. In recent years, as the development of capital market, investors accounting knowledge also have increased, they no longer just concerned about the number of listed companies profit, also pay attention to the quality of listed companies profit. Under such a background, more and more about the listed company earnings quality analysis theory and method have appeared. This article is also about this, and it elects the listed company- XinNing logistics as a case, and uses these theories to analysis the quality of its profit. It provides the reference for investors about how to analysis a listed company earnings quality. This paper includes the following five parts: The first part, the listed company earnings quality analysis. This section is mainly about the listed company earnings quality analysis theories. The second part, qualitative analysis of XinNing logistics earnings quality. The third part, quantitative analysis of XinNing logistics earnings quality. The fourth part, XinNing logistics and own industrys earnings quality comparison analysis. The fifth part, Improv