【摘要】：會計(jì)盈余體現(xiàn)了企業(yè)過去一段時間內(nèi)的經(jīng)營成果，是公司資本增值的具體表現(xiàn)形式，從持續(xù)經(jīng)營的角度來看，會計(jì)盈余有助于預(yù)測企業(yè)未來的業(yè)績，為投資者評價企業(yè)未來現(xiàn)金流量提供信息。所以說盈余持續(xù)性是衡量盈余質(zhì)量的重要指標(biāo)，是利益相關(guān)者判斷企業(yè)的發(fā)展情況做出正確決策的重要依據(jù)，有助于企業(yè)實(shí)現(xiàn)自身價值的最大化。 裝備制造業(yè)是制造業(yè)的核心，是國民經(jīng)濟(jì)的基礎(chǔ)，所以本文選取對國民經(jīng)濟(jì)發(fā)展至關(guān)重要的裝備制造業(yè)作為的研究對象。本文以我國2002-2011年在上海證券交易所上市的裝備制造業(yè)A股上市公司作為研究樣本，通過建立模型首先考察盈余持續(xù)性是否存在于我國的裝備制造業(yè)上市公司，然后根據(jù)國內(nèi)外學(xué)者的研究結(jié)果，將盈余劃分為應(yīng)計(jì)和現(xiàn)金流兩部分，，并研究盈余組成部分的持續(xù)性水平。研究發(fā)現(xiàn)，盈余應(yīng)計(jì)項(xiàng)目的持續(xù)性低于現(xiàn)金流部分的持續(xù)性。應(yīng)計(jì)項(xiàng)目的低可靠性使得我們有必要研究它同盈余持續(xù)性的聯(lián)系。因此本文按照資產(chǎn)負(fù)債表的列示項(xiàng)目將盈余的應(yīng)計(jì)部分進(jìn)行三級細(xì)分，并研究每一層細(xì)分項(xiàng)目同盈余持續(xù)性的聯(lián)系，結(jié)果證明應(yīng)計(jì)細(xì)分項(xiàng)目的可靠性同盈余持續(xù)性呈正相關(guān)，即應(yīng)計(jì)細(xì)分項(xiàng)目的可靠性水平越高，盈余的持續(xù)性越強(qiáng)。
[Abstract]:The accounting surplus is the concrete manifestation of the capital appreciation of the company. From the angle of continuing operation, the accounting surplus is helpful to predict the future performance of the enterprise. Provide information for investors to evaluate future cash flow. Therefore, earnings persistence is an important index to measure earnings quality, is an important basis for stakeholders to judge the development of enterprises to make correct decisions, and helps enterprises to maximize their own value. The equipment manufacturing industry is the core of the manufacturing industry and the foundation of the national economy, so this paper selects the equipment manufacturing industry as the research object which is very important to the development of the national economy. This paper takes the A share listed companies of equipment manufacturing industry listed on Shanghai Stock Exchange from 2002 to 2011 as the research sample. Through the establishment of the model, we first investigate whether the earnings persistence exists in the listed companies of the equipment manufacturing industry in China. Then, according to the research results of domestic and foreign scholars, earnings are divided into accrual and cash flow, and the persistence level of earnings component is studied. The results show that the persistence of surplus accruals is lower than that of cash flow. The low reliability of accruals makes it necessary to study its relationship with earnings persistence. Therefore, according to the items listed in the balance sheet, the accrual part of the surplus is subdivided into three levels, and the relationship between each subdivision item and the earnings persistence is studied. The results show that the reliability of the accrual subdivision item is positively correlated with the earnings persistence. That is, the higher the reliability level of accrual subdivision, the stronger the persistence of surplus.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.4

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