發(fā)布時(shí)間：2018-08-23 12:17

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制改革的不斷深化和證券市場(chǎng)的發(fā)展完善，越來(lái)越多的利益相關(guān)者開始關(guān)注上市公司的財(cái)務(wù)質(zhì)量。財(cái)務(wù)質(zhì)量是對(duì)公司營(yíng)運(yùn)過程中財(cái)務(wù)狀況、經(jīng)營(yíng)成果、現(xiàn)金流量和發(fā)展?jié)摿Φ姆从�，是公司擁有的各種資源及其運(yùn)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(shí)現(xiàn)企業(yè)價(jià)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(duì)公司的財(cái)務(wù)質(zhì)量進(jìn)行分析和評(píng)價(jià)。因此，科學(xué)、合理地分析和評(píng)價(jià)上市公司的財(cái)務(wù)質(zhì)量已經(jīng)成為當(dāng)今社會(huì)的一個(gè)重要課題。 本文運(yùn)用規(guī)范研究與實(shí)證研究相結(jié)合的方法，對(duì)我國(guó)上市公司財(cái)務(wù)質(zhì)量評(píng)價(jià)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(duì)財(cái)務(wù)質(zhì)量的涵義、構(gòu)成要素和財(cái)務(wù)質(zhì)量評(píng)價(jià)的相關(guān)理論、利益相關(guān)者進(jìn)行了分析；其次，對(duì)財(cái)務(wù)質(zhì)量的影響因素進(jìn)行了深入地分析，并從財(cái)務(wù)質(zhì)量評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)方法兩個(gè)方面對(duì)我國(guó)上市公司財(cái)務(wù)質(zhì)量評(píng)價(jià)中存在的問題進(jìn)行了分析；再次，在設(shè)計(jì)財(cái)務(wù)質(zhì)量評(píng)價(jià)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(rùn)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(gè)方面設(shè)計(jì)了上市公司財(cái)務(wù)質(zhì)量評(píng)價(jià)指標(biāo)體系；最后，結(jié)合上述設(shè)計(jì)的財(cái)務(wù)質(zhì)量評(píng)價(jià)指標(biāo)體系采用客觀賦權(quán)的因子分析法對(duì)我國(guó)電力行業(yè)上市公司進(jìn)行實(shí)證分析，并對(duì)其財(cái)務(wù)質(zhì)量作出進(jìn)一步綜合評(píng)價(jià)。
[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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.61;F276.6

【參考文獻(xiàn)】

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2 駱s

本文編號(hào)：2199059