【摘要】：隨著我國市場經(jīng)濟(jì)體制改革的不斷深化和證券市場的發(fā)展完善，越來越多的利益相關(guān)者開始關(guān)注上市公司的財務(wù)質(zhì)量。財務(wù)質(zhì)量是對公司營運過程中財務(wù)狀況、經(jīng)營成果、現(xiàn)金流量和發(fā)展?jié)摿Φ姆从常枪緭碛械母鞣N資源及其運用效果的貨幣化表現(xiàn)所能滿足公司利益相關(guān)者的程度。投資者為了作出正確、理性的投資決策，企業(yè)的管理當(dāng)局為了實現(xiàn)企業(yè)價值最大化的目標(biāo)以及確保企業(yè)健康、持續(xù)的發(fā)展，債權(quán)人為了尋求投出資本的安全性，都需要對公司的財務(wù)質(zhì)量進(jìn)行分析和評價。因此，科學(xué)、合理地分析和評價上市公司的財務(wù)質(zhì)量已經(jīng)成為當(dāng)今社會的一個重要課題。 本文運用規(guī)范研究與實證研究相結(jié)合的方法，對我國上市公司財務(wù)質(zhì)量評價的相關(guān)問題進(jìn)行了分析和研究。首先，，在研究和借鑒前人研究文獻(xiàn)的基礎(chǔ)上，對財務(wù)質(zhì)量的涵義、構(gòu)成要素和財務(wù)質(zhì)量評價的相關(guān)理論、利益相關(guān)者進(jìn)行了分析；其次，對財務(wù)質(zhì)量的影響因素進(jìn)行了深入地分析，并從財務(wù)質(zhì)量評價指標(biāo)體系和評價方法兩個方面對我國上市公司財務(wù)質(zhì)量評價中存在的問題進(jìn)行了分析；再次，在設(shè)計財務(wù)質(zhì)量評價指標(biāo)體系原則的基礎(chǔ)上，從資產(chǎn)質(zhì)量、資本結(jié)構(gòu)質(zhì)量、利潤質(zhì)量、現(xiàn)金流量質(zhì)量和企業(yè)可持續(xù)發(fā)展能力五個方面設(shè)計了上市公司財務(wù)質(zhì)量評價指標(biāo)體系；最后，結(jié)合上述設(shè)計的財務(wù)質(zhì)量評價指標(biāo)體系采用客觀賦權(quán)的因子分析法對我國電力行業(yè)上市公司進(jìn)行實證分析，并對其財務(wù)質(zhì)量作出進(jìn)一步綜合評價。
[Abstract]:With the deepening of the market economic system reform and the development of the securities market, more and more stakeholders begin to pay attention to the financial quality of listed companies. Financial quality is a reflection of the financial situation, operating results, cash flow and development potential in the course of a company's operation. It is the degree to which the monetized performance of various resources owned by the company and its application effect can satisfy the stakeholders of the company. In order to make the right and rational investment decisions, the management of the enterprise to achieve the goal of maximizing the value of the enterprise and to ensure the healthy and sustainable development of the enterprise, creditors in order to seek the safety of the investment capital, Both need to analyze and evaluate the financial quality of the company. Therefore, the scientific, reasonable analysis and evaluation of the financial quality of listed companies has become an important issue in today's society. This paper analyzes and studies the problems related to the financial quality evaluation of listed companies in China by combining normative research with empirical research. Firstly, on the basis of studying and drawing lessons from the previous research literature, the author analyzes the meaning of financial quality, the elements of financial quality and the relevant theories of financial quality evaluation. The influence factors of financial quality are deeply analyzed, and the problems existing in the financial quality evaluation of listed companies in China are analyzed from two aspects: financial quality evaluation index system and evaluation method. On the basis of designing the principles of financial quality evaluation index system, this paper designs the financial quality evaluation index system of listed companies from five aspects: asset quality, capital structure quality, profit quality, cash flow quality and enterprise sustainable development ability. Finally, this paper uses the objective weighting factor analysis method to analyze the listed companies of electric power industry in China, and makes a further comprehensive evaluation of the financial quality 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】：2014
【分類號】：F406.7;F426.61;F276.6

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相關(guān)期刊論文 前10條

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2 駱s

本文編號：2199059