探析麦达数字有限公司盈利质量存在的问题及对策.docxVIP

PAGE 17 PAGE 1 摘 要 目前证券市场上存在某些企业不诚信、对财务数据进行造假的现象，这不仅会扰乱市场秩序，还会极大影响投资者对被投资企业的信任程度，投资者开始认为上市公司的盈利情况与其自身利益密切相关，因此他们在进行投资决策时，不再只是关注财务报表上所反映的盈利数额，反而更加重视上市公司的盈利质量。考察企业经营管理效益的标准之一就是盈利质量的好坏，评价盈利质量可以更好地看出企业经营的业绩水平。企业的盈利质量不仅关乎投资者和债权人的切身利益，还关乎企业自身的可持续发展，因此本文以麦达数字公司为例，根据盈利质量的现金保障性、获利性、成长性、真实性和稳定性这五个特征对其财务报告进行盈利质量分析，并提出合理建议，希望为转型到互联网行业的中小企业提供评价盈利质量的参考方法。同时，也将为经营者提供合理的盈利质量评价方式和提高投资者的决策水平。 关键词：麦达数字有限公司 盈利质量 财务分析 Abstract At present, there’re some dishonest enterprises and financial data fraud in the securities market. This will not only disturb the market order, but also greatly affect the trust degree of investors in the invested enterprises. Investors start to consider that the profitability of shown companies is closely related to their own interests. Thus, while they were making investment decisions, they no longer only focus on the financial statements. In contrast, we more concentrate on the earning quality of listed companies. One of the criteria to examine the efficiency of business management is the quality of profit. The assessment of profit quality can better mirror the level of business performance. The earning quality of a company can involve the sustainable development in the enterprise itself as well as the necessary interests in investors and creditors. Consequently, based on the five characteristics of cash guarantee, profit, growth, authenticity and stability of the profit quality, this paper analyzes the profit quality of its financial report, and puts forward reasonable suggestions in the hope of transforming to Small and medium-sized enterprises in the Internet industry provide reference methods for evaluating the quality of profits. At the same time, it will also provide managers with a reasonable profit quality evaluation method and improve the decision-making level of investors. Keywords: MINDATA Profit Quality Financial Analysis 目 录 TOC \o 1-3 \h \z \u 一、引言 1 二、盈利质量的相关理论 1 三、麦达数字有限公司的盈利质量分析 2 （一）真实性分析 2 （二）盈利能力分析 2 （三）盈利现金保障