本文關鍵詞： 利潤屬性 利潤質量 財務指標　出處：《安徽大學》2017年碩士論文　論文類型：學位論文

【摘要】：伴隨著我國資本市場越來越快速的發(fā)展,資本市場的利益越來越大,投資者對企業(yè)提供的信息越來越重視。在財務報告中,利潤信息是最具有綜合性的信息。在進行決策時,管理者和投資者等相關利益方往往主要關注點就是企業(yè)的利潤。在微觀層面上,利潤信息能夠直接影響到相關投資者的投資風險,甚至能能夠影響到金融市場的穩(wěn)定運行;從宏觀層面上看,利潤信息直接影響到社會資金的流動,進而影響經(jīng)濟結構,并進一步能影響到社會資源配置以及經(jīng)濟的運行效率。但21世紀初,世界各國的上市公司相繼出現(xiàn)了財務造假丑聞,世界通信、默多克、施樂等大公司會計丑聞引起輿論嘩然,令世界震驚和關注。我國雖然金融市場起步較晚,但也和大洋彼岸的美國出現(xiàn)一樣的情況。"銀廣夏"、"東方電子"、"藍田股份"等事件令投資者產生信任危機。人們對上市公司利潤信息的數(shù)量產生了懷疑,而逐漸關注公司利潤的質量。美國已經(jīng)將利潤質量研究作為一個重點的研究領域,而我國同樣也開始對利潤質量進行探討,但還遠遠不夠。最近幾年利潤質量的分析在行業(yè)和企業(yè)財務分析中運用普遍,對企業(yè)進行利潤質量的分析,不僅突破了傳統(tǒng)的關注利潤數(shù)量的盈利分析限制,而且能夠更加綜合的評價企業(yè)的利潤質量,建立了一套新的利潤質量評價方法,使企業(yè)更加了解自身利潤質量狀況,從而有針對性的采取措施,提高企業(yè)的利潤質量水平。近年來,酒類企業(yè)經(jīng)過黃金發(fā)展的10年逐漸進入競爭集中的發(fā)展狀態(tài),而JZZ公司所在區(qū)域內其他同行業(yè)企業(yè)逆勢擴張發(fā)展,表現(xiàn)優(yōu)異,JZZ公司卻表現(xiàn)平平,雖也有可觀的利潤,但相比而言利潤質量顯得較弱�；谝陨险J識,本文從理論出發(fā),根據(jù)利潤信息的屬性,總結出利潤質量的四維分析法,并使用此方法對JZZ公司的利潤質量進行考察,分析評價JZZ公司的利潤質量狀況,并根據(jù)分析出來的結果提出一些相關的建議,對我國企業(yè)利潤質量分析評價起到一定程度上的借鑒意義。本文分為五章,第一章描述了本文的研究背景及其研究意義,對國內外的一些專家學者的相關研究文獻進行整理總結,同時也描述了本文的研究思路和內容,指出文章的一些創(chuàng)新點;第二章主要介紹了相關理論,明確利潤質量等相關概念,并總結利潤質量相關理論研究,建立利潤質量評價的四維分析方法;第三章是首先對JZZ公司進行簡單介紹,然后介紹JZZ公司當前的現(xiàn)狀和面臨的風險。其次對JZZ公司進行利潤質量的分析和考察,并找出一些財務因素,這些因素降低了企業(yè)的利潤質量;第四章是結合第三章對JZZ利潤質量的研究,有針對性的提出相關建議,旨在提高JZZ公司今后的利潤質量;第五章做了總結性的概述,得出相關結論,同時指出本文研究的不足之處,對于今后的研究提出展望。本文研究具有一定的創(chuàng)新點,文章總結綜合了利潤質量的評價理論,從利潤信息的屬性出發(fā),建立利潤質量評價的四維分析方法,并利用此方法對JZZ公司進行利潤質量的分析評價,通過理論與實踐相結合,對JZZ公司利潤質量較低的狀況提出一些綜合性的建議,這樣使本文具有理論和實踐意義。文章通過對上市公司利潤質量的分析,將利潤質量的相關理論與實踐聯(lián)系,并以此使企業(yè)的利益相關者能夠更加客觀的看待企業(yè)的利潤質量狀況。也為其他企業(yè)評價和改進自身利潤質量狀況提供了借鑒。
[Abstract]:Along with the development of China's capital market more and more rapidly, the capital market interest more and more investors, for the enterprises to provide information more and more attention. In the financial report, profit information is the most comprehensive information. When making decisions, managers and investors and other stakeholders are the main concerns of enterprises profit. At the micro level, profit information can directly affect the relevant investment risks for investors, even can affect the stability of financial markets; from the macro perspective, profit information directly affects the social capital flow, thereby affecting the economic structure, and further affect the efficiency of the allocation of social resources and the economy. But at the beginning of twenty-first Century, listed companies around the world have appeared in the financial fraud scandal, WorldCom accounting scandal, Murdoch, Xerox and other large companies caused by Public opinion is seething with indignation, Shocked the world and concern. Although China's financial market started late, but also with the other side of the United States appeared in the same situation. "Yinanxia", "Oriental", "Lantian stock" events such as investors have a crisis of confidence. The number of people on the profit information of listed companies to have the suspicion, and gradually focus on quality the profits of the company. The United States has been the study of profit quality as an important research field, and our country also started to explore the quality of profit, but it is far from enough. In recent years the analysis of profit quality analysis is widely used in industries and enterprises in the financial analysis, profit quality of enterprises, not only broke the number the traditional profit profit analysis limits, and more comprehensive evaluation of enterprise profit quality, set up a new method for evaluating the quality of profit, to enable enterprises to better understand their own profit quality The status, so as to take measures to improve the quality of the profit level of the enterprise. In recent years, the liquor business development status after 10 years of development of gold gradually entered the competition focus, and JZZ company in the region where the other enterprises in the same industry contrarian expansion development, outstanding performance, JZZ company is mediocre, although there is considerable but compared with the profit, the profit quality is weak. Based on the above understanding, this article from the theory, according to the property of profit information, summed up the four profit quality analysis method, and use this method to inspect the quality of profit of JZZ, analysis of profit quality evaluation of JZZ company, and puts forward some relevant suggestions according to the analysis results of analysis and evaluation plays a certain degree of reference of our country enterprise profit quality. This paper is divided into five chapters, the first chapter describes the research background of this paper and its research The significance, research literature and some experts on the domestic and foreign scholars are summarized, and also describes the research ideas and contents, points out some innovative points of the article; the second chapter mainly introduces the related theory, to define the related concepts of profit quality, and summarizes the profit quality of the relevant theoretical research, four establish evaluation of profit quality the third chapter is the analysis method; first makes a brief introduction to JZZ company, and then introduces the current situation of JZZ company and the risk analysis and study. Secondly, the profit quality of JZZ company, and find out some financial factors, these factors reduce the profits of the enterprise quality; the fourth chapter is the research on the quality of profit JZZ combined with the third chapter, puts forward relevant suggestions, in order to improve the JZZ company's future profit quality; the fifth chapter has made the summary outline, draw relevant conclusions, and points out that the Thedeficiency of research, put forward the prospects for future research. This paper has certain innovation points, the comprehensive summary evaluation of profit quality theory, starting from the profit attribute information, establish four-dimensional assessment of profit quality analysis method, analysis and evaluation of the profit quality of JZZ company by using this method, through the combination of theory with practice, puts forward some comprehensive suggestions on JZZ company's profit quality low, so this paper has theoretical and practical significance. Based on the analysis of profit quality of listed companies, the relevant theory and practice of profit quality, and thus the interests of corporate stakeholders can be more objective of profit quality look at the enterprise. For other enterprises to evaluate and improve their profit quality to provide the reference.

【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.82

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本文編號：1542910