發(fā)布時間：2018-06-24 15:20

  本文選題：廈華電子公司 + 利潤質(zhì)量�。� 參考：《華北電力大學(xué)》2016年碩士論文

【摘要】：近年來,利潤質(zhì)量評價在社會上引起了許多討論。利潤對于上市公司,政府部門,投資者等利益相關(guān)者來說都是非常重要的指標(biāo)。所以利潤的優(yōu)劣程度如何,是否可靠,是否能持續(xù),是否能夠健康發(fā)展,這些問題已經(jīng)成為當(dāng)前會計理論界與實務(wù)界共同關(guān)注的焦點。因而,正確的對利潤進行分析,更好的對利潤質(zhì)量進行評價,意義十分重大。為了更好的對上市公司利潤信息的質(zhì)量進行評價,本文梳理了利潤質(zhì)量相關(guān)文獻,綜合了現(xiàn)在已有的利潤質(zhì)量評價研究,確定了本文將利潤質(zhì)量特征劃分為可靠性、持續(xù)性、收現(xiàn)性、成長性四個方面,并基于這四個特征對利潤質(zhì)量進行分析與評價。論文界定了利潤和利潤質(zhì)量的基本內(nèi)涵,分析了利潤質(zhì)量的影響因素,歸納了利潤質(zhì)量的特征,介紹了利潤質(zhì)量評價方法的相關(guān)理論。之后,論文構(gòu)建了利潤質(zhì)量評價的指標(biāo)體系與評價模型。論文從利潤質(zhì)量的可靠性、持續(xù)性、收現(xiàn)性和成長性四個方面選取了相應(yīng)的利潤指標(biāo)來構(gòu)建指標(biāo)體系,詳細(xì)介紹了因子分析法并運用因子分析法構(gòu)建了利潤質(zhì)量評價模型。論文對廈門華僑電子股份有限公司進行了利潤質(zhì)量評價。論文闡述了選取廈門華僑電子股份有限公司作為評價對象的原因,應(yīng)用本文構(gòu)建的利潤質(zhì)量評價體系對廈門華僑電子股份有限公司2004至2014十年的利潤質(zhì)量進行了評價,評價結(jié)果顯示廈門華僑電子股份有限公司利潤質(zhì)量呈現(xiàn)下滑趨勢。之后論文分析了對廈門華僑電子股份有限公司利潤情況的評價結(jié)果,然后針對這一結(jié)果發(fā)生的原因,從利潤的可靠性、持續(xù)性、收現(xiàn)性和成長性四個方面分析了廈門華僑電子股份有限公司利潤質(zhì)量下降的原因,最后針對各項原因提出了提高利潤質(zhì)量的對策建議,進一步驗證了本文所建立的上市公司利潤評價體系的可行性,這對于廈門電子股份有限公司甚至整個上市公司群體都有一定的指導(dǎo)意義。
[Abstract]:In recent years, profit quality evaluation has aroused a lot of discussion in the society. Profit is a very important indicator for listed companies, government departments, investors and other stakeholders. So how good or bad the profit is, whether it is reliable, sustainable or not, whether it can develop healthily, these problems have become the common focus of the current accounting theory and practice circles. Therefore, the correct analysis of profit, better evaluation of profit quality, is of great significance. In order to better evaluate the quality of profit information of listed companies, this paper combs the relevant documents of profit quality, synthesizes the existing research on profit quality evaluation, and determines that the characteristics of profit quality are divided into reliability and persistence in this paper. The paper analyzes and evaluates the profit quality based on these four characteristics. This paper defines the basic connotation of profit and profit quality, analyzes the influencing factors of profit quality, induces the characteristics of profit quality, and introduces the relevant theory of profit quality evaluation method. Then, the paper constructs the index system and evaluation model of profit quality evaluation. This paper selects the corresponding profit index to construct the index system from four aspects of the reliability, persistence, revenue and growth of the profit quality, introduces the factor analysis method in detail and constructs the profit quality evaluation model by using the factor analysis method. The paper evaluates the profit quality of Xiamen overseas Chinese Electronic Co., Ltd. The paper expounds the reasons why Xiamen overseas Chinese Electronic Co., Ltd. is selected as the object of evaluation, and evaluates the profit quality of Xiamen overseas Chinese Electronic Co., Ltd. From 2004 to 2014 years by using the profit quality evaluation system constructed in this paper. The evaluation results show that Xiamen overseas Chinese Electronics Co., Ltd. profit quality shows a downward trend. Then the paper analyzes the evaluation results of the profit situation of Xiamen overseas Chinese Electronic Co., Ltd., and then aims at the causes of this result, from the profit reliability, sustainability, This paper analyzes the reasons for the decline of profit quality of Xiamen overseas Chinese Electronic Co., Ltd., from four aspects of revenue and growth, and finally puts forward some countermeasures and suggestions to improve the profit quality. It further verifies the feasibility of the profit evaluation system of listed companies established in this paper, which has certain guiding significance for Xiamen Electronic Co., Ltd and even the whole group of listed companies.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F426.6;F406.7

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本文編號：2061965