本文選題：收益質(zhì)量 + 盈余管理　； 參考：《吉林財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：2009年10月30日首批28家公司股票開始交易，我國創(chuàng)業(yè)板成立，創(chuàng)業(yè)板又稱二板市場，即第二股票交易市場，是指主板之外的專為暫時(shí)無法上市的中小企業(yè)和新興公司提供融資途徑和成長空間的證券交易市場，，是對主板市場的有效補(bǔ)給，在資本市場中占據(jù)著重要的位置。創(chuàng)業(yè)板市場是為了給中小企業(yè)提供更方便的融資渠道，這也是我國調(diào)整產(chǎn)業(yè)結(jié)構(gòu)、推進(jìn)經(jīng)濟(jì)改革的重要手段，為社會主義市場經(jīng)濟(jì)體制完善發(fā)揮了重要作用。 但是目前創(chuàng)業(yè)板市場與成熟證券市場相比都處于初級階段，具有其特殊性如創(chuàng)業(yè)板市場最大的特點(diǎn)就是低門檻進(jìn)入，嚴(yán)要求運(yùn)作等，創(chuàng)業(yè)板市場企業(yè)的行為尚待規(guī)范，市場尚待進(jìn)一步完善和發(fā)展。 本文正是依托我國目前尚不規(guī)范的創(chuàng)業(yè)板市場開展實(shí)證研究。通過會計(jì)收益質(zhì)量評價(jià)指標(biāo)的研究，運(yùn)用因子分析考察了上市公司收益質(zhì)量狀況的影響因素，建立收益質(zhì)量評價(jià)體系，并通過創(chuàng)業(yè)板公司的數(shù)據(jù)進(jìn)行檢驗(yàn)，希望找出提高創(chuàng)業(yè)板公司收益質(zhì)量的有效措施。
[Abstract]:On October 30, 2009, the first batch of 28 companies began trading, and China's growth Enterprise Market (gem) was established, also known as the second board market, that is, the second stock market. It refers to the stock exchange market outside the main board that provides financing and growth space for small and medium-sized enterprises and emerging companies which can not be listed temporarily. It is an effective supply to the main board market and occupies an important position in the capital market. The gem market is to provide more convenient financing channels for small and medium-sized enterprises, which is also an important means to adjust the industrial structure and promote economic reform in China, which has played an important role in the improvement of the socialist market economy system. However, at present, the gem market is in the primary stage compared with the mature securities market. It has its particularities, such as the entry of low threshold and strict requirements for operation. The behavior of enterprises in the gem market has yet to be standardized. The market needs further improvement and development. This paper is relying on China's current non-standard gem market to carry out empirical research. Through the research of accounting income quality evaluation index and factor analysis, this paper investigates the influencing factors of the income quality of listed companies, establishes the income quality evaluation system, and tests it through the data of gem. Hope to find out how to improve the profit quality of gem.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51

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