【摘要】：收益是衡量公司業(yè)績的核心概念，但是以會計收益為基礎(chǔ)的凈資產(chǎn)收益率、市盈率等傳統(tǒng)單一的指標無法全面反映隱藏在數(shù)字背后的收益質(zhì)量，不能為決策提供有效的信息。因此，，如何透過企業(yè)完美的財務(wù)報表，利用會計信息間的制約和勾稽關(guān)系，來鑒別上市公司收益質(zhì)量，已經(jīng)成為廣大投資者投資乃至整個資本市場健康發(fā)展迫切需要解決的問題。 本文力圖通過規(guī)范與實證相結(jié)合的方法，基于“會計信息有用觀”，從收益的特征出發(fā)，對我國上市公司收益質(zhì)量的評價進行研究。 本文共分為七章： 第一章為緒論，主要闡述了本文的研究背景及意義,國內(nèi)外研究現(xiàn)狀、研究內(nèi)容與方法。 第二章為相關(guān)理論概述，主要闡述了收益質(zhì)量的內(nèi)涵界定、特征、影響因素及論文使用的統(tǒng)計方法。其中，本文認為收益質(zhì)量應(yīng)該是企業(yè)會計收益反映其真實的盈利能力、收現(xiàn)能力及未來獲利能力的綜合，收益質(zhì)量的特征包括真實性、獲利性、可靠性、成長性、持續(xù)性。 第三章為上市公司收益質(zhì)量評價理論模型的構(gòu)建。該部分在收益真實性的前提下，利用結(jié)構(gòu)方程法構(gòu)建理論模型。該模型以收益質(zhì)量潛在變量作為二階因子，以收益的獲利性、可靠性、成長性、持續(xù)性四個特征潛在變量為一階因子，以評價體系中的指標為觀測變量。 第四章為理論模型的實證檢驗與修正。主要闡述了實證前期的數(shù)據(jù)處理、實證檢驗、兩次修正、對研究假設(shè)的檢驗、綜合評價指標體系權(quán)重的確定. 第五章為分行業(yè)上市公司收益質(zhì)量的比較分析。主要包括了對2010年滬深A(yù)股上市公司各行業(yè)收益質(zhì)量的描述性統(tǒng)計分析、分行業(yè)收益質(zhì)量整體描述及整體上市公司收益的特征分析。 第六章為研究結(jié)論與相關(guān)建議。主要闡述了本文的一些主要研究結(jié)論，并根據(jù)實證結(jié)果，分別從宏觀和微觀對公司提出了相關(guān)建議。 第七章為結(jié)束語，主要闡述了本文的優(yōu)越性、局限性及研究展望。
[Abstract]:Income is the core concept to measure corporate performance, but the traditional single index, such as return on net assets and price-earnings ratio, which is based on accounting income, can not fully reflect the quality of income hidden behind the number, and can not provide effective information for decision-making. Therefore, how to identify the income quality of listed companies through the perfect financial statements of enterprises, using the constraints and relations between accounting information, It has become an urgent problem to be solved for the investment of investors and even the healthy development of the whole capital market. This paper tries to study the evaluation of the income quality of listed companies in China based on the useful view of accounting information and the characteristics of income through the combination of standardization and demonstration. This paper is divided into seven chapters: the first chapter is the introduction, mainly describes the research background and significance of this paper, research status at home and abroad, research content and methods. The second chapter is an overview of related theories, mainly describes the connotation of income quality definition, characteristics, influencing factors and the statistical methods used in the paper. Among them, this paper holds that income quality should be the synthesis of corporate accounting income reflecting its real profitability, cash collection ability and future profitability. The characteristics of income quality include authenticity, profitability, reliability, growth and sustainability. The third chapter is the construction of the theoretical model of earnings quality evaluation of listed companies. Under the premise of the authenticity of income, this part uses the structural equation method to construct the theoretical model. In this model, the potential variables of income quality are taken as the second order factor, the profit, reliability, growth and persistence of income are taken as the first order factors, and the indexes in the evaluation system are taken as the observation variables. The fourth chapter is the empirical test and revision of the theoretical model. This paper mainly expounds the data processing, empirical test, two amendments, the test of research hypothesis and the determination of the weight of comprehensive evaluation index system in the early stage of empirical study. The fifth chapter is the comparative analysis of the income quality of listed companies in different industries. It mainly includes the descriptive statistical analysis of the income quality of Shanghai and Shenzhen A-share listed companies in 2010, the overall description of the income quality of the listed companies by industry and the analysis of the characteristics of the earnings of the listed companies as a whole. The sixth chapter is the research conclusion and the related suggestion. This paper mainly expounds some main research conclusions of this paper, and according to the empirical results, puts forward some relevant suggestions to the company from the macro and micro respectively. The seventh chapter is the conclusion, which mainly expounds the advantages, limitations and research prospects of this paper.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

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