本文關(guān)鍵詞：長(zhǎng)航鳳凰股份有限公司收益質(zhì)量研究　出處：《蘭州大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：隨著中國(guó)證券市場(chǎng)的逐步完善,收益成為上市公司重要的財(cái)務(wù)信息,它是債權(quán)人、投資者和其他利益相關(guān)者重點(diǎn)關(guān)注的要素。根據(jù)他們對(duì)收益信息的要求,收益的真實(shí)性和相關(guān)性成為其關(guān)注的重點(diǎn),這就涉及到了收益質(zhì)量,收益質(zhì)量能綜合評(píng)價(jià)一個(gè)上市公司的業(yè)績(jī),可以作為參考的依據(jù)。 長(zhǎng)航鳳凰股份有限公司是位于湖北武漢的一個(gè)上市公司,在航運(yùn)業(yè),長(zhǎng)航鳳凰無(wú)論是從資產(chǎn)規(guī)模、還是其經(jīng)營(yíng)業(yè)績(jī)都處于行業(yè)的領(lǐng)頭位置,但是近幾年,長(zhǎng)航鳳凰卻面臨被退市的風(fēng)險(xiǎn),收益水平直線下降,其公司管理層一再?gòu)?qiáng)調(diào)這是由于受?chē)?guó)際市場(chǎng)低迷的影響,可能確實(shí)有行業(yè)因素的影響,但是同行業(yè)中的其他企業(yè)也發(fā)展的很不錯(cuò),那么還有哪些因素導(dǎo)致了其收益水平如此之差,這就要對(duì)其收益質(zhì)量進(jìn)行相應(yīng)的分析。 本文在介紹收益質(zhì)量相關(guān)理論的基礎(chǔ)上,以長(zhǎng)航鳳凰股份有限公司為載體,分別從定性、定量?jī)蓚�(gè)個(gè)方面對(duì)長(zhǎng)航鳳凰進(jìn)行收益質(zhì)量分析。定性分析主要從會(huì)計(jì)政策選擇、注冊(cè)會(huì)計(jì)師出具的審計(jì)報(bào)告和公司的管理水平三個(gè)方面進(jìn)行分析；定量分析又包括單項(xiàng)指標(biāo)分析和綜合指標(biāo)分析,單項(xiàng)指標(biāo)分析主要從收益的持續(xù)性、安全性、成長(zhǎng)性、現(xiàn)金保障性和獲利性五大特性十九個(gè)指標(biāo)進(jìn)行分析；綜合指標(biāo)分析評(píng)價(jià)通過(guò)利用單項(xiàng)指標(biāo)分析中的十五個(gè)指標(biāo)為基礎(chǔ),采用與行業(yè)平均值相比較然后賦予相應(yīng)的分值法來(lái)分析,以此判斷長(zhǎng)航鳳凰的收益質(zhì)量,找出長(zhǎng)航鳳凰存在的收益質(zhì)量問(wèn)題并分析其產(chǎn)生這些問(wèn)題的原因,進(jìn)而提出相應(yīng)的建議。
[Abstract]:With the China securities market gradually improve revenue to become a listed company important financial information, it is the element of creditors, investors and other stakeholders focus. According to their demand for income information, authenticity and relevance benefits become the focus of concern, which involves to the earnings quality, earnings quality a comprehensive evaluation of the performance of listed companies, can be used as a reference.
CSC Phoenix Limited by Share Ltd is a listed company located in Hubei, Wuhan, in the shipping industry, the long voyage Phoenix either from the scale of assets, or its performance in a leading position in the industry, but in recent years, the long voyage Phoenix is facing the risk of being delisted, income levels plummeted, the company management has repeatedly stressed that this is because affected by the international market downturn, may indeed have the impact of industry factors, but other enterprises in the same industry has developed very well, so there are factors which lead to the level of income is so poor, it is necessary to analyze the earnings quality.
Based on introducing the theory of earnings quality, the long voyage Phoenix Limited by Share Ltd as the carrier, respectively, from the qualitative to quantitative analysis of the earnings quality of the long voyage Phoenix two aspects. The qualitative analysis mainly from the choice of accounting policy, the three aspects of the audit report issued by the CPA and the management level of the company to carry on the analysis; quantitative analysis includes analysis of single index analysis and comprehensive index, single index analysis mainly from the persistent, income security, growth, analysis of cash security and profit five characteristics of nineteen indicators; comprehensive index analysis and evaluation by using fifteen indexes of single index analysis in the basis of the comparison with the industry average score and then give the corresponding method to analyze, in order to determine the long voyage Phoenix earnings quality, find out the problems of earnings quality and analysis of the existing long voyage Phoenix The reasons for these problems are brought forward, and the corresponding suggestions are put forward.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F552.6;F275

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