顾家家居收益质量分析.docVIP

第 PAGE 17 页 顾家家居收益质量分析 目 录 标题 1 TOC \o 1-3 \h \u 中文 摘要 1 外文页 2 一、前言 3 （一）选题的背景 3 （二）研究目的与意义 3 （三）研究方法与思路 4 二、收益质量分析的理论基础 4 （一）收益质量的特征 5 （二）收益质量的评价指标 5 三、顾家家居收益质量分析 6 （一）顾家家居简介 7 （二）顾家家居收益质量分析 8 （三）顾家家居收益质量与同行业收益质量的比较 9 四、顾家家居收益质量存在的问题及改进建议 15 （一）顾家家居收益质量存在的问题 15 （二）顾家家居收益质量改进建议 16 结论 17 参考文献 18 致 谢 19 摘 要 收益质量分析是评价一个企业真实经济价值和其报表所表达的会计收益的相关程度。传统的方法用会计收益来评价企业盈利能力其实并不能客观地反映企业的经营业绩,且上市公司的收益质量在近些年来受到了广泛的关注，因此企业不再将会计利润作为公司业绩的唯一评价标准，而是加强了对收益质量评价的重视。本次课题研究通过对顾家家居及同行业的数据收集，并参考近几年相关学者理论及文献,运用相关财务指标进行分析,对其收益质量做出评价,并与同行业相应指标进行对比。发现顾家家居收益的稳定性、收益的现金保障性、收益的获利性较差并给出了提高经营管理水平、增强企业竞争力、关注企业资金流动方向的建议。为企业的长远发展提供参考思路，更好地把握公司的发展趋势。 关键词 顾家家居 收益质量 财务指标分析 KUKA HOME earnings quality analysis Abstract Income quality analysis is to evaluate the real economic value of an enterprise and the degree of correlation between the accounting income expressed in its statements. The traditional method of using accounting income to evaluate the profitability of enterprises can’t objectively reflect the business performance of enterprises. In recent years, the earnings quality of listed companies has also been widely concerned. Enterprises no longer take accounting profit as the only evaluation standard of the company’s performance, but strengthen the emphasis on the evaluation of earnings quality. The research collects the data of KUKA HOME and other industry, and makes an analysis of its income quality by referring to relevant scholars theories and literatures in recent years, and makes a comparison with the industrys corresponding indicators. It is found that the stability, cash security and profitability of home furnishing income are poor, and some suggestions are given to improve the level of operation and management, enhance the competitiveness of enterprises, and pay attention to the direction of capital flow. It provides the reference train of thought for the enterprise’s long-term development. And for better grasp the development trend of the company. Key words